THE EFFECT OF INVESTMENT OPPORTUNITY SET, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON THE QUALITY OF EARNINGS ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2020)
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Abstract
This study aims to determine the effect of investment opportunity set, institutional ownership, and company size on earning quality. Of the 52 companies in the consumption sector, there are 22 sample companies and will be analyzed from 2018 to 2020. This type of research uses a quantitative approach with the panel data regression method, which is processed with EViews version 12. The result shows that investment opportunity set and institutional ownership has no positive and significant effect on earnings quality. Firm size has a positive effect and significant effect on earnings quality.
本研究旨在探讨投资机会集、机构持股和公司规模对盈余质量的影响。在消费领域的52家公司中，有22家样本公司，将从2018年到2020年进行分析。这种类型的研究使用面板数据回归方法的定量方法，使用EViews version 12进行处理。结果表明，投资机会集和机构持股对盈余质量没有显著的正向影响。企业规模对盈余质量具有显著的正向影响。
期刊介绍：
African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.
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