PENGARUH KONSERVATISME AKUNTANSI, PERSISTENSI LABA, DAN LIKUIDITAS TERHADAP KUALITAS LABA

Natasha Carissa Sandy, . (2024) PENGARUH KONSERVATISME AKUNTANSI, PERSISTENSI LABA, DAN LIKUIDITAS TERHADAP KUALITAS LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this study is to examine the effects of accounting conservatism, earnings persistence, and liquidity on earnings quality. The sample used in this study consists of 37 transportation and logistics sector companies listed on the IDX during the 2021-2023 period. The researchers used purposive sampling as the sampling method and employed panel data regression analysis to obtain the research results. The results of this study indicate that accounting conservatism has a significant positive effect on earnings quality, while the variables of earnings persistence and liquidity have a negative effect on earnings quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112191] [Pembimbing : Munasiron Miftah] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Ayunita Ajengtyas]
Uncontrolled Keywords: Earnings Quality, Accounting Conservatism, Earnings Persistence, Liquidity
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NATASHA CARISSA SANDY
Date Deposited: 03 Mar 2025 03:30
Last Modified: 03 Mar 2025 03:30
URI: http://repository.upnvj.ac.id/id/eprint/34810

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