IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/mty7u.html
   My bibliography  Save this paper

Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality

Author

Listed:
  • Halim, Kusuma Indawati

Abstract

Profit measurement requires a high level of quality because it is considered as a guide for assessing investment and making decisions. This study aims to analyze the effect of the audit committee, accounting conservatism, leverage, and earnings growth on earnings quality. Total accruals are used as a proxy for earnings quality. The sample selection of 34 companies in the consumer goods industry used purposive sampling method. For the purposes of data analysis, secondary data is used in the form of financial statements for the 2015-2019 period. Panel data regression model was used for data analysis. The results showed that the audit committee had no effect on earnings quality, conservatism had a positive effect on earnings quality, while leverage and earnings growth had a negative effect on earnings quality

Suggested Citation

  • Halim, Kusuma Indawati, 2022. "Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality," OSF Preprints mty7u, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:mty7u
    DOI: 10.31219/osf.io/mty7u
    as

    Download full text from publisher

    File URL: https://osf.io/download/648143709fe7f6006d937a09/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/mty7u?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:mty7u. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.