Analysis of the Influence of Return on Assets (ROA) and Company Size on Earnings Quality
Authors/Creators
- 1. Faculty of Economics and Business, University of Muhammadiyah Surakarta, Indonesia
- 2. Faculty of Economics and Business, University of Muhammadiyah Surakarta, Indonesia.
Description
This study was to determine the effect of Return on Assets and Company Size on Earning Quality (Case Study of food and beverage company on the Indonesia Stock Exchange) for the 2018-2020 period. The population used in this study are all companies engaged in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period.Hypothesis testing in this study uses multiple regression analysis. The results shows that Return on Assets has a partial positive effect on Earning Quality, with a significance value of 0.029. Company size does not have a partial positive effect on Earning Quality, with a significance of 0.264. Meanwhile, simultaneously, the Return on Assets and Company Size variables affect Earning Quality, with a significance value of 0.022.
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Additional details
References
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