UTANG DAN KUALITAS LABA

Sutopo, Bambang (2012) UTANG DAN KUALITAS LABA. Jurnal Akuntansi & Manajemen, 23 (2). ISSN 0853-1259

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    Abstract

    Keywords: earnings quality, debt, abnormal accruals, size This study examines the association between debt fi- nancing and earnings quality of non-financial compa- nies listed on the Indonesia Stock Exchange in the pe- riod of2008-201 O. Results of this study show that debt is positively associated with quality of earnings at low level of debt, and debt is negatively associated with earnings quality at high level of debt. After controlling for dividend status, returns on assets (ROA), age, size, and market-to-book ratio, the results on the positive association between debt and earnings quality is con- sistent at low level of debt. However, this study does not find the negative association between debt and earnings quality at high level of debt. Results of this study show that at high level of debt, size is positively related to earnings quality.

    Item Type: Article
    Subjects: L Education > L Education (General)
    Divisions: Lembaga Penelitian dan Pengabdian Kepada Masyarakat - LPPM
    Depositing User: Dyah Pratiwi
    Date Deposited: 03 May 2014 18:16
    Last Modified: 03 May 2014 18:16
    URI: https://eprints.uns.ac.id/id/eprint/14550

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