MANAGEMENT CAPABILITY TO PRODUCE QUALITY EARNING

Authors

  • Edi Edi Universitas Internasional batam
  • Santi Yopie Universitas International Batam

DOI:

https://doi.org/10.22219/jrak.v9i1.7001

Keywords:

restatement, eaning persistence, accrual quality, management ability

Abstract

This research aims at analyze the effects of management ability to earning quality that is measured by restatement, earning persistence, and accrual quality. The objective of this research is to examine how far the capabilities of firm’s management can make earning for the firm to become more qualified

                 The research populations were taking from the non-financial reports of companies listed in Indonesia Stock Exchange in the period 2008 until 2016. The sample used for this research are 248 firm or 1.240 observation data which was using purposive sampling method.

                 This research uses panel regression method to analyze the effect of independent variables on the dependent variable. The observation data are analyzed and processed using Statistical Package for the Social Sciences (SPSS) and Eviews 7th version.

            The result indicates that management ability, independent directors and the total number of directors significant to earning quality that is measured by earning restatement, earning persistence and accrual quality in Indonesia Stock Exchange.

Downloads

Download data is not yet available.

Downloads

Published

2019-04-26

Issue

Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).