Analysis of the Influence of Managerial Capabilities, Corporate Governance, Return on Assets (Roa) and Company Size on Profit Quality
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.6, No. 4)Publication Date: 2022-08-30
Authors : Cendana Brilian Logamarta Rita Wijayanti;
Page : 07-253
Keywords : managerial ability; corporate governance; returns on assets; company size; earnings quality;
Abstract
The existence of increasingly fierce competition between companies is what encourages companies to be able to compete and survive in maintaining their business. So this study aims to analyze empirical evidence regarding managerial ability, corporate governance, returns on assets, and company size on earnings quality. The population in this study are LQ-45 companies listed on the IDX in 2016-2020. Technique purposive sampling used as a sampling method with a final sample of 92 samples. The data analysis method used multiple linear regression analysis with the help of the SPSS program. The results showed that corporate governance has an effect on earnings quality. Meanwhile, managerial ability, return on assets(ROA), and firm size have no effect on earnings quality.
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