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TINGKAT UTANG MEMODERASI HUBUNGAN EARNING PERSISTENCE DAN INCOME SMOOTHING TERHADAP KEINFORMATIFAN LABA

This study aims to empirically examine the effect of earning persistence and income smoothing on earnings informativeness and the effect of debt levels in moderating the relationship between earning persistence and income smoothing on earnings informativeness with audit quality as a control variable...

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Main Author: Dinda Anggraeni, - (Author)
Format: Book
Published: 2022-01-12.
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NonPeerReviewed
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Summary:This study aims to empirically examine the effect of earning persistence and income smoothing on earnings informativeness and the effect of debt levels in moderating the relationship between earning persistence and income smoothing on earnings informativeness with audit quality as a control variable. Profit informativeness is proxied using the Future Earning Response Coefficient (FERC). This study uses quantitative methods with secondary data in the form of financial statements and company annual reports. The sample in this study was 42 companies with the Kompas 100 index using purposive sampling method. The data analysis technique used is the model specification test, classical assumption test, multiple linear regression, and hypothesis testing using a partial test (t test) with STATA version 16. The results show that (1) Earning persistence has no effect on earnings informativeness, (2 ) Income smoothing does not affect the informativeness of earnings, (3) The level of debt cannot moderate the relationship between earning persistence and informativeness of earnings, and (4) The level of debt cannot moderate the relationship between income smoothing and informativeness of earnings.
Item Description:http://repository.upnvj.ac.id/16010/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/16010/2/AWAL.pdf
http://repository.upnvj.ac.id/16010/3/BAB%201.pdf
http://repository.upnvj.ac.id/16010/4/BAB%202.pdf
http://repository.upnvj.ac.id/16010/5/BAB%203.pdf
http://repository.upnvj.ac.id/16010/6/BAB%204.pdf
http://repository.upnvj.ac.id/16010/7/BAB%205.pdf
http://repository.upnvj.ac.id/16010/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/16010/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/16010/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/16010/11/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/16010/12/ARTIKEL%20KI.pdf

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