Pengaruh Kualitas Laba terhadap Nilai Perusahaan
Abstract
The purpose of this research is to investigate and give empirical evidence o f the effect
of earnings quality on firm value. The proposed hypotheses is earnings quality positively
influence value of the firm. To test alternative hypotheses, this research used
manufacturing listed on Jakarta Exchange Stock which issue financial statement.
Purposive sampling is used f or data collection with 74 manufacturing sample and
Observation sum 197.The result indicates that earnings quality influence the value of
The Firm. The earnings quality of proxy stated by Sloan (1996), chan et al. (2001) and
Warfielde t al. (1995)i s discretionary accruals.
of earnings quality on firm value. The proposed hypotheses is earnings quality positively
influence value of the firm. To test alternative hypotheses, this research used
manufacturing listed on Jakarta Exchange Stock which issue financial statement.
Purposive sampling is used f or data collection with 74 manufacturing sample and
Observation sum 197.The result indicates that earnings quality influence the value of
The Firm. The earnings quality of proxy stated by Sloan (1996), chan et al. (2001) and
Warfielde t al. (1995)i s discretionary accruals.
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UntitledDOI: https://doi.org/10.33508/jako.v1i1.1036
