Research Article
Company Characteristics and Earnings Quality
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320852, author={Yuni Pristiwati Noer Widianingsih and Doddy Setiawan and Y. Anni Aryani and Evi Gantyowati}, title={Company Characteristics and Earnings Quality}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={earnings quality profitability leverage market capitalization indonesia}, doi={10.4108/eai.10-8-2022.2320852} }- Yuni Pristiwati Noer Widianingsih
Doddy Setiawan
Y. Anni Aryani
Evi Gantyowati
Year: 2022
Company Characteristics and Earnings Quality
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320852
Abstract
This study aims to determine the effect of profitability, growth, leverage, and size on the earnings quality of Indonesian companies. It also shows that the preparation of financial reporting has referred to the International Financial Reporting Standards. However, capital market investments are being evaluated with an increasingly inadequate image of corporate earnings. The Indonesian Capital Market Supervisory Agency reported many cases of financial reporting indicating low earnings quality. Therefore, this study aims to analyze 556 non-financial companies that reported statements for 2017 – 2019 and obtained 1280 data based on the unbalanced panel method. The results show that an increase in earnings quality is influenced by profitability, while a decrease is influenced by leverage, growth, and company size