盈余波动性、盈余平滑和盈余持续性对盈余质量的影响

Review of Applied Accounting Research (RAAR) Pub Date : 2021-09-10 DOI:10.30595/raar.v1i1.11719

Yoga Joko Sasongko, S. Azizah, S. Wahyuni, Ira Hapsari

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摘要

本研究旨在探讨盈余波动性、平滑盈余和盈余持续性的影响。本研究使用的自变量是盈余波动性、盈余平滑和盈余持续性。本研究使用的因变量是盈余质量。该方法使用2016-2019年期间在印度尼西亚证券交易所上市的伊斯兰银行公司发布的年度报告或财务报告中的二手数据。本研究采用的抽样技术为目的抽样，分析方法为多元回归。假设检验结果表明，盈余波动性对盈余质量有正向影响。收益平滑对盈余质量有正向影响。盈余持续性不影响盈余质量

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THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY

This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that have been published byIslamic banking companies listed on the Indonesia Stock Exchange for the period 2016-2019. Thesampling technique used in this study was purposive sampling, while the analysis used in this studywas multiple regression. The results of hypothesis testing showed that earnings volatility has apositive effect on earnings quality. Income smoothing has a positive effect on earnings quality.Earnings persistence does not affect earnings quality

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Review of Applied Accounting Research (RAAR)

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