Utang dan Kualitas Laba

Sutopo, Bambang (2012) Utang dan Kualitas Laba. Jurnal Akuntansi & Manajemen, 23 (2). pp. 79-86. ISSN 0853-1259

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    Abstract

    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. Keywords: earnings quality, debt, abnormal accruals, size

    Item Type: Article
    Subjects: K Law > K Law (General)
    Divisions: Fakultas Ekonomi
    Depositing User: Arissa Aprilia Nurcahyani
    Date Deposited: 10 May 2014 19:23
    Last Modified: 10 May 2014 19:23
    URI: https://eprints.uns.ac.id/id/eprint/16005

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