THE EFFECT OF DEBT LEVEL, SALES VOLATILITY, AND TEMPORARY DIFFERENCES TO EARNINGS QUALITY
Journal: International Journal of Advanced Research (Vol.7, No. 4)Publication Date: 2019-04-07
Authors : Anita Holly Andi Kusumawati; Nirwana.;
Page : 1337-1341
Keywords : debt level sales volatility smoothness ERC.;
Abstract
The research aimed to discuss the determinants factors of earnings quality in Indonesia capital market. Those factors were debt level, sales volatility, and temporary differences. The earnings quality was measured using attributes are smoothness and Earnings Response Coefficient (ERC). The research employed the secondary data in the form of financial statement of company, stock prices of company, and composite stock prices index starting from 2015 until 2017. This research was analysed using multiple regression analysis with IBM SPSS Statistics 21 program. The result of the testing showed that debt level and sales volatility had a significant effect with earnings quality measured using smoothness? attributes. But, the result of the testing earnings quality measured using ERC attributes, showed that there was no independent variable had significant effect.
Other Latest Articles
- ROLE OF THE PHYSICAL ACTIVITY IN THE IMPROVEMENT OF CARDIAC MEASURES AND DECLINING OF COMORBIDITIES
- BLOOD VESSELS SEGMENTATION FROM RETINAL IMAGES FOR DIABETIC RETINOPATHY DETECTION
- POLICY OF GOVERNMENT OF THE REPUBLIC OF INDONESIA IN THE PROTECTION AND CONSERVATION OF REGIONAL LANGUAGES: A LANGUAGE PLANNING STUDY
- LITERARY STYLISTIC DEVICES IN SIKHEBO AS AN ACCULTURATIVE DRAMATIC NARRATIVE OF BABUKUSU OF BUNGOMA COUNTY, KENYA
- SCHOOL MANAGERS’ VERBAL COMMUNICATION SKILLS AND CONFLICT RESOLUTION STRATEGIES: BASIS FOR DEVELOPING AN ACTION PLAN TO ENHANCE MANAGERS’ SKILLS
Last modified: 2019-06-24 16:09:22