Santoso, Ciellie Christabelle and Handoko, Jesica (2022) Pengaruh Investment Opportunity set, Persistensi Laba, Struktur Modal terhadap Kualitas Laba. Equilibrium: Jurnal Ekonomi, Manajemen, Akuntansi, 18 (2). pp. 91-105. ISSN p-ISSN : 1693-1378 e-ISSN : 2598-9952
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Abstract
This study aims to measure the degree of impact of investment opportunities by using the price-to-earnings ratio, measuring persistence by calculating the difference between the current period's earnings before tax (EBT) and the previous period's profits and then dividing by company assets. Meanwhile, capital structure is measured by dividing the amount of capital by the total debt or debt-to-equity ratio (DER). This study used quantitative methods. Samples obtained by applying purposive sampling methods, are selected according to various predetermined criteria. The 210 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2020. The result of this study is that there is no effect between the investment opportunity set (IOS) and the quality of the profits obtained. The bottom line, investors don't always use the IOS value parameter when making investment decisions. The quality of a company's profits harms the durability of the profits. From these results, it can be concluded that if a company has a good level of consistency, it will improve the quality of its profits. Capital structure also harms profit quality. It means that the higher the value of the company's assets, the lower the quality of the company's profits through debt financing.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | earnings quality; investment opportunity set; earnings persistence; capital structure |
| Subjects: | Business > Accounting Digital Business Management > Business > Accounting |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 21 Jan 2025 04:04 |
| Last Modified: | 21 Jan 2025 04:04 |
| URI: | https://repositori.ukwms.ac.id/id/eprint/42309 |
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