UTANG DAN KUALITAS LABA
ABSTRACT: This study examines
the association between debt financing and earnings quality of non-financial
companies listed on the Indonesia Stock Exchange in the period of 2008-2010.
Results of this study show that debt is positively associated with quality of
earnings at low level of debt, and debt is negatively associated with earnings
quality at high level of debt. After controlling for dividend status, returns
on assets (ROA), age, size, and market-to-book ratio, the results on the
positive association between debt and earnings quality is consistent at low
level of debt. However, this study does not find the negative association
between debt and earnings quality at high level of debt. Results of this study
show that at high level of debt, size is positively related to earnings
quality.
Keywords: earnings quality,
debt, abnormal accruals, size
Penulis: Bambang Sutopo
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