THE EFFECT OF INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND LIQUIDITY ON EARNINGS QUALITY IN THE PRIMARY CONSUMER GOODS SECTOR LISTED ON THE IDX IN 2014-2024

Michel Valentin; Keri Boru Hotang; Indi Widianingsih

doi:10.59806/jaatb.v4i2.648

Penulis

Michel Valentin STIE TRI BHAKTI
Keri Boru Hotang Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Indi Widianingsih Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia

DOI:

https://doi.org/10.59806/jaatb.v4i2.648

Kata Kunci:

Earnings Quality, Institutional Ownership, Capital Structure, Liquidity

Abstrak

Purpose – This study aims to obtain empirical evidence on the Influence of Institutional Ownership, Capital Structure and Liquidity on Eranings Quality.

Design/methodology/approach – This study uses quantitative research. The sample in this study is companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during 2014-2024 as many as 24 companies selected through purposive sampling. The analysis technique used was multiple linear regression with the help of the E-views 9 software .

Findings – The results of this study found that Institutional Ownership has an effect but statistically does not have a significant effect on Earnings Quality, Capital Structure is influential but statistically significant affects Earnings Quality and Liquidity has no effect but statistically significant affects Earnings Quality.

Research limitations/implications – This study discusses Institutional Ownership, Capital Structure and Liquidity on Earnings Qualitywith the primary consumer goods sector listed on the Indonesia Stock Exchange.