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September 10, 2025AKRUAL Jurnal AkuntansiOpen Access

The Effect of Financial Performance on Company Quality Earnings

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Authors

IIIin IndrawatiIndonesian State College of Accountancy RRRahmawati RahmawatiDiponegoro University

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Implication

Observational analysis shows that profitability and liquidity improve earnings quality in technology firms, highlighting the importance of financial health.

Key Points

Profitability and liquidity significantly enhance earnings quality, while profit growth has no effect.
Leverage does not influence earnings quality, with firm size negatively affecting the quality of earnings.
The study analyzes technology sector companies listed on the Indonesia Stock Exchange during 2018-2021.
Findings suggest that improving profitability and liquidity contributes to better earnings quality.

Cite This Study

Indrawati et al. (2023) studied this question.

synapsesocial.com/papers/68c1e24854b1d3bfb60ff3e9 https://doi.org/10.26740/jaj.v15n1.p1-13

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Implication

Observational analysis shows that profitability and liquidity improve earnings quality in technology firms, highlighting the importance of financial health.

The Effect of Financial Performance on Company Quality Earnings

Discussion

Member takes

Implication

Key Points

Cite This Study

The Effect of Financial Performance on Company Quality Earnings

Discussion

Member takes

Implication

Key Points

Cite This Study

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