Probing Earnings Quality: The Impact of Profitability, Liquidity, and Investment Opportunities Set
Abstract
The objective of this study is to investigate the impact of profitability, liquidity, and the investment opportunity set on earnings quality. This study focuses at manufacturing firms that were listed between 2018 and 2022 on the Indonesia Stock Exchange using a quantitative approach. The sampling technique observing 165 manufacturing company with total samples are 856 data. The findings of the investigation suggest that, although the investment opportunity set exerts a positive influence, profitability and the liquidity variable have a negative impact. This research underscores the critical need for accurate financial reporting, especially in light of past financial scandals that have affected investor trust and makes a substantial contribution to the comprehension of the elements affecting the earning quality in manufacturing firms on Indonesia.
Keywords: Profitability; Earning Quality; Investment Opportunity Set; Liquidity.
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References
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Arisonda, R. (2018). Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba, Ukuran Perusahaan, dan Invesment Opportunity Set (IOS) Terhadap Kualitas Laba di Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2015-2017. ADVANCE Journal of Accounting, 5(2), 42–47.
Ashma’, F. U., & Rahmawati, E. (2019). Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 206–219. https://doi.org/10.18196/rab.030246
Astuti, T. Y., Nugraha, G. A., & Octisari, S. K. (2022). Pengaruh Struktur Modal, Pertumbuhan Laba, dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2020. Majalah Imiah Manajemen Dan Bisnis, 19(1), 107–118. https://doi.org/https://doi.org/10.55303/mimb.v19i1.146
Ayem, S., & Mison, S. (2022). Pengaruh likuiditas, pertumbuhan laba dan struktur modal terhadap kualitas laba. KINERJA: Jurnal Ekonomi Dan Manajemen, 19(3), 625–635.
Beyer, A., Guttman, I., & Mrinovic, I. (2019). Earnings Management and Earnings Quality: Theory and Evidence. The Accounting Review, 94(4), 77–101.
Budiarto, D. S., & Putuyana, A. A. (2018). Pengungkapan Enterprise Risk Management Dan Intellectual Capital: Apakah Bermanfaat Bagi Perusahaan Real Estate? Akuntansi Dewantara, 2(2), 183–193. https://doi.org/10.29230/ad.v2i2.3076
Chen, F., Hope, O. K., Li, Q., & Wang, X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review, 86(4), 1255–1288. https://doi.org/10.2308/accr-10040
Chen, J. Z., Choy, S. K., Lobo, G. J., & Zheng, Y. (2024). Earnings Quality and Trading Volume Reactions Around Earnings Announcements : International Evidence. Journal of Accounting, Auditing & Finance, 39(4), 1226–1253.
Chen, J. Z., Lobo, G. J., & Zhang, J. H. (2017). Accounting Quality , Liquidity Risk , and Post-Earnings-Announcement Drift*. Contemporary Accounting Research, 34(3), 1649–1680.
Detama, G. R., & Laily, N. (2021). Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Nilai Perusahaan (Pada Perusahaan Farmasi yang terdaftar di BEI). Jurnal Ilmu Dan Riset Manajemen, 10(1), 1–16.
Elma, E. F., & Nuswandari, C. (2020). Faktor Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur Tahun 2017-2019. Jurnal Akuntansi Profesi, 179–188. https://doi.org/http://dx.doi.org/10.23887/jippg.v3i2
Erawati, T., & Hasanah, K. N. (2022). Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba: Studi Kasus Perusahaan Pertambangan BEI 2017-2020. Reslaj: Religion Education Social Laa Roiba Jurnal, 4(3), 2266–2282. https://doi.org/10.47476/reslaj.v4i3.876
Erawati, T., Kusuma, H., Swantari, T. P. T., & Listyawati, R. (2023). The importance of liquidity to improve the quality earnings of company. Jurnal Akuntansi Dan Auditing Indonesia, 27(2), 138–148. https://doi.org/https://doi.org/10.20885/jaai.vol27.i ss2.art3
Fathussalmi, F., Darmayanti, Y., & Fauziati, P. (2019). Pengaruh Investment Opportunity Set dan Corporate Governance Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI tahun 2011-2015). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 124–138. https://doi.org/10.18196/rab.030240
Febriantika, Y. J. A., Prasetyo, T. J., & Dharma, F. (2021). Analysis of Financial Performance and Company Value Before and during the Covid-19 Pandemic; Study on Manufacturing Companies Listed on IDX. Journal Dimensie Management and Public Sector, 2(3), 62–68. https://doi.org/10.48173/jdmps.v2i3.115
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Arfiansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, M. L. (2022). Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? Heliyon, 8(8). https://doi.org/10.1016/j.heliyon.2022.e10155
Gombola, M. J., Ho, A. Y., & Huang, C. (2016). The effect of leverage and liquidity on earnings and capital management : Evidence from U.S. commercial banks. International Review of Economics and Finance, 43(200), 35–58. http://dx.doi.org/10.1016/j.iref.2015.10.030
Harymawan, I., Minanurohman, A., Nasih, M., Shafie, R., & Ismail, I. (2023). Chief financial officer’s educational background from reputable universities and financial reporting quality. Journal of Accounting and Organizational Change, 19(4), 566–587. https://doi.org/10.1108/JAOC-12-2021-0195
Hasanuddin, R., Darman, D., Taufan, M. Y., Salim, A., Muslim, M., & Putra, A. H. P. K. (2021). The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality : An Empirical Study in Indonesia. Journal of Asian Finance Economic and Business, 8(6), 179–188.
Herninta, T., & Ginting, R. S. B. (2020). Faktor-Faktor Yang Mempengaruhi Kualitas Laba. Jurnal Manajemen Bisnis, 23(2), 157–170. https://doi.org/10.55681/economina.v1i1.9
Hope, O. K., Thomas, W. B., & Vyas, D. (2013). Financial reporting quality of U.S. private and public firms. The Accounting Review, 88(5), 1715–1742. https://doi.org/10.2308/accr-50494
Indriana, V., & Handayani, N. (2021). Pengaruh Leverage, Investment Opportunity Set (IOS) dan Profitabilitas terhadap Kualitas Laba. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–18.
Islam, R. M., Haque, Z. M., & Moutushi, R. H. (2022). Earnings quality and financial flexibility : A moderating role of corporate governance. Cogent Business & Management, 9(1), 1–27. https://doi.org/10.1080/23311975.2022.2097620
Islam, R. M., Wang, M., Zulfiqar, M., Ghafoor, S., & Bikanyi, K. J. (2020). Does earnings quality instigate financial flexibility ? New evidence from emerging economy evidence. Economic Research-Ekonomska Istraživanja, 33(1), 1647–1666. https://doi.org/doi.org/10.1080/1331677X.2020.1758588
Kartika, S. E., Puspitasari, W., & Handayani, M. (2023). Pengaruh Profitabilitas, Likuiditas, Dan Analisa Good Corporate Governance Terhadap Kualitas Laba. Jurnal Mutiara Ilmu Akuntansi, 1(1), 187–204. https://doi.org/10.55606/jumia.v1i1.1141
Luas, C. O. A., Kawulur, A. F., & Tanor, L. A. O. (2021). Pengaruh Likuiditas , Modal Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019. Jurnal Akuntansi Manado, 2(2), 155–167. https://doi.org/https://doi.org/10.53682/jaim.v2i2.1459
Marpaung, E. I. (2019). Pengaruh Leverage, Likuiditas dan Ukuran Perusahaan Sebagai Variabel Moderasi Terhadap Kualitas Laba. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 1(1), 1–14. https://doi.org/10.28932/jafta.v1i1.1524
Masruroh, D., & Apollo, A. (2023). The Effect of Profitability, Liquidity and Leverage on Earning Quality with Company Size as a Moderation Variable. Journal of Economics, Finance and Accounting Studies, 5(5), 124–130. https://doi.org/10.32996/jefas.2023.5.5.13
Maulia, R., & Handojo, I. (2022). Pengaruh Konservatisme Akuntansi, Investment Opportunity Set, Dan Faktor Lainnya Terhadap Kualitas Laba. Jurnal Bisnis Dan Akuntansi, 24(1), 193–204. https://doi.org/10.34208/jba.v24i1.1266
Narita, N., & Taqwa, S. (2020). Pengaruh Investment Opportunity Set Terhadap Kualitas Laba Dengan Konservatisme Sebagai Variabel Moderating. Jurnal Eksplorasi Akuntansi, 2(1), 2250–2262. https://doi.org/10.24036/jea.v2i1.210
Nursyam, N. A., Amtiran, P. Y., & Makatita, R. F. (2020). Pengaruh Struktur Modal, Struktur Kekayaan dan Struktur Keuangan Terhadap Profitabilitas. Jurnal Akuntansi, 9(2), 160–173. https://doi.org/10.37932/ja.v9i2.114
Pangesti, M. D., Sugiarti, S., & Siddiq, F. R. (2023). The effect of leverage, profitability, and profit growth on earnings quality. Journal of Business and Information Systems (e-ISSN: 2685-2543), 5(2), 247–257. https://doi.org/10.36067/jbis.v5i2.210
Septiano, R., Aminah, S., & Sari, L. (2022). Pengaruh Pertumbuhan Laba dan Likuiditas Terhadap Kualitas Laba Perusahaan Manufaktur Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia 2017-2020. Jurnal Inovasi Penelitian, 2(10), 3551–3564. https://doi.org/doi.org/10.47492/jip.v2i10.1430
Syawaluddin, Sujana, I. W., & Supriyanto, H. (2019). Pengaruh Struktur Modal, Likuiditas, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UM.Buton, 1(1), 1–15.
Wardani, D. K., & Anggrenita, V. (2022). Pengaruh Likuiditas dan Persistensi Laba Terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi. Jurnal Riset Ekonomi, 2(2), 225–236. https://doi.org/doi.org/10.53625/juremi.v2i2.3310
Yuniar, G. T., & Andayani, S. (2024). Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality. Owner: Riset & Jurnal Akuntansi, 8(2), 4306–4315. https://doi.org/doi.org/10.33395/owner.v8i4.2378 Pengaruh
Zamri, N., Rahman, R. A., & Isa, N. S. M. (2013). The Impact of Leverage on Real Earnings Management. Procedia Economics and Finance, 7(ICEBR 2013), 86–95. https://doi.org/10.1016/s2212-5671(13)00222-0
Andriani, B., Nurnajamuddin, M., & Rosyadah, K. (2021). Does Profitability, Firm Size, and Investment Opportunity Set Affect Earnings Quality? Jurnal Akuntansi, 25(1), 54. https://doi.org/http://dx.doi.org/10.24912/ja.v25i1.724
Ariani, R. (2022). Analisa Dampak Pertumbuhan Laba Dan Investment OpportunitySet Terhadap Kualitas Laba Pada Perusahaan Sub SektorOtomotif Dan Komponennya Yang Terdaftar DiBursa Efek Indonesia Tahun 2015-2020. Jurnal Ilmiah Mahasiswa Ekonomi Dan Bisnis, 2(2), 1–8.
Arisonda, R. (2018). Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba, Ukuran Perusahaan, dan Invesment Opportunity Set (IOS) Terhadap Kualitas Laba di Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2015-2017. ADVANCE Journal of Accounting, 5(2), 42–47.
Ashma’, F. U., & Rahmawati, E. (2019). Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 206–219. https://doi.org/10.18196/rab.030246
Astuti, T. Y., Nugraha, G. A., & Octisari, S. K. (2022). Pengaruh Struktur Modal, Pertumbuhan Laba, dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2020. Majalah Imiah Manajemen Dan Bisnis, 19(1), 107–118. https://doi.org/https://doi.org/10.55303/mimb.v19i1.146
Ayem, S., & Mison, S. (2022). Pengaruh likuiditas, pertumbuhan laba dan struktur modal terhadap kualitas laba. KINERJA: Jurnal Ekonomi Dan Manajemen, 19(3), 625–635.
Beyer, A., Guttman, I., & Mrinovic, I. (2019). Earnings Management and Earnings Quality: Theory and Evidence. The Accounting Review, 94(4), 77–101.
Budiarto, D. S., & Putuyana, A. A. (2018). Pengungkapan Enterprise Risk Management Dan Intellectual Capital: Apakah Bermanfaat Bagi Perusahaan Real Estate? Akuntansi Dewantara, 2(2), 183–193. https://doi.org/10.29230/ad.v2i2.3076
Chen, F., Hope, O. K., Li, Q., & Wang, X. (2011). Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review, 86(4), 1255–1288. https://doi.org/10.2308/accr-10040
Chen, J. Z., Choy, S. K., Lobo, G. J., & Zheng, Y. (2024). Earnings Quality and Trading Volume Reactions Around Earnings Announcements : International Evidence. Journal of Accounting, Auditing & Finance, 39(4), 1226–1253.
Chen, J. Z., Lobo, G. J., & Zhang, J. H. (2017). Accounting Quality , Liquidity Risk , and Post-Earnings-Announcement Drift*. Contemporary Accounting Research, 34(3), 1649–1680.
Detama, G. R., & Laily, N. (2021). Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Nilai Perusahaan (Pada Perusahaan Farmasi yang terdaftar di BEI). Jurnal Ilmu Dan Riset Manajemen, 10(1), 1–16.
Elma, E. F., & Nuswandari, C. (2020). Faktor Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur Tahun 2017-2019. Jurnal Akuntansi Profesi, 179–188. https://doi.org/http://dx.doi.org/10.23887/jippg.v3i2
Erawati, T., & Hasanah, K. N. (2022). Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba: Studi Kasus Perusahaan Pertambangan BEI 2017-2020. Reslaj: Religion Education Social Laa Roiba Jurnal, 4(3), 2266–2282. https://doi.org/10.47476/reslaj.v4i3.876
Erawati, T., Kusuma, H., Swantari, T. P. T., & Listyawati, R. (2023). The importance of liquidity to improve the quality earnings of company. Jurnal Akuntansi Dan Auditing Indonesia, 27(2), 138–148. https://doi.org/https://doi.org/10.20885/jaai.vol27.i ss2.art3
Fathussalmi, F., Darmayanti, Y., & Fauziati, P. (2019). Pengaruh Investment Opportunity Set dan Corporate Governance Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI tahun 2011-2015). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 124–138. https://doi.org/10.18196/rab.030240
Febriantika, Y. J. A., Prasetyo, T. J., & Dharma, F. (2021). Analysis of Financial Performance and Company Value Before and during the Covid-19 Pandemic; Study on Manufacturing Companies Listed on IDX. Journal Dimensie Management and Public Sector, 2(3), 62–68. https://doi.org/10.48173/jdmps.v2i3.115
Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Arfiansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, M. L. (2022). Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? Heliyon, 8(8). https://doi.org/10.1016/j.heliyon.2022.e10155
Gombola, M. J., Ho, A. Y., & Huang, C. (2016). The effect of leverage and liquidity on earnings and capital management : Evidence from U.S. commercial banks. International Review of Economics and Finance, 43(200), 35–58. http://dx.doi.org/10.1016/j.iref.2015.10.030
Harymawan, I., Minanurohman, A., Nasih, M., Shafie, R., & Ismail, I. (2023). Chief financial officer’s educational background from reputable universities and financial reporting quality. Journal of Accounting and Organizational Change, 19(4), 566–587. https://doi.org/10.1108/JAOC-12-2021-0195
Hasanuddin, R., Darman, D., Taufan, M. Y., Salim, A., Muslim, M., & Putra, A. H. P. K. (2021). The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality : An Empirical Study in Indonesia. Journal of Asian Finance Economic and Business, 8(6), 179–188.
Herninta, T., & Ginting, R. S. B. (2020). Faktor-Faktor Yang Mempengaruhi Kualitas Laba. Jurnal Manajemen Bisnis, 23(2), 157–170. https://doi.org/10.55681/economina.v1i1.9
Hope, O. K., Thomas, W. B., & Vyas, D. (2013). Financial reporting quality of U.S. private and public firms. The Accounting Review, 88(5), 1715–1742. https://doi.org/10.2308/accr-50494
Indriana, V., & Handayani, N. (2021). Pengaruh Leverage, Investment Opportunity Set (IOS) dan Profitabilitas terhadap Kualitas Laba. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–18.
Islam, R. M., Haque, Z. M., & Moutushi, R. H. (2022). Earnings quality and financial flexibility : A moderating role of corporate governance. Cogent Business & Management, 9(1), 1–27. https://doi.org/10.1080/23311975.2022.2097620
Islam, R. M., Wang, M., Zulfiqar, M., Ghafoor, S., & Bikanyi, K. J. (2020). Does earnings quality instigate financial flexibility ? New evidence from emerging economy evidence. Economic Research-Ekonomska Istraživanja, 33(1), 1647–1666. https://doi.org/doi.org/10.1080/1331677X.2020.1758588
Kartika, S. E., Puspitasari, W., & Handayani, M. (2023). Pengaruh Profitabilitas, Likuiditas, Dan Analisa Good Corporate Governance Terhadap Kualitas Laba. Jurnal Mutiara Ilmu Akuntansi, 1(1), 187–204. https://doi.org/10.55606/jumia.v1i1.1141
Luas, C. O. A., Kawulur, A. F., & Tanor, L. A. O. (2021). Pengaruh Likuiditas , Modal Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019. Jurnal Akuntansi Manado, 2(2), 155–167. https://doi.org/https://doi.org/10.53682/jaim.v2i2.1459
Marpaung, E. I. (2019). Pengaruh Leverage, Likuiditas dan Ukuran Perusahaan Sebagai Variabel Moderasi Terhadap Kualitas Laba. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 1(1), 1–14. https://doi.org/10.28932/jafta.v1i1.1524
Masruroh, D., & Apollo, A. (2023). The Effect of Profitability, Liquidity and Leverage on Earning Quality with Company Size as a Moderation Variable. Journal of Economics, Finance and Accounting Studies, 5(5), 124–130. https://doi.org/10.32996/jefas.2023.5.5.13
Maulia, R., & Handojo, I. (2022). Pengaruh Konservatisme Akuntansi, Investment Opportunity Set, Dan Faktor Lainnya Terhadap Kualitas Laba. Jurnal Bisnis Dan Akuntansi, 24(1), 193–204. https://doi.org/10.34208/jba.v24i1.1266
Narita, N., & Taqwa, S. (2020). Pengaruh Investment Opportunity Set Terhadap Kualitas Laba Dengan Konservatisme Sebagai Variabel Moderating. Jurnal Eksplorasi Akuntansi, 2(1), 2250–2262. https://doi.org/10.24036/jea.v2i1.210
Nursyam, N. A., Amtiran, P. Y., & Makatita, R. F. (2020). Pengaruh Struktur Modal, Struktur Kekayaan dan Struktur Keuangan Terhadap Profitabilitas. Jurnal Akuntansi, 9(2), 160–173. https://doi.org/10.37932/ja.v9i2.114
Pangesti, M. D., Sugiarti, S., & Siddiq, F. R. (2023). The effect of leverage, profitability, and profit growth on earnings quality. Journal of Business and Information Systems (e-ISSN: 2685-2543), 5(2), 247–257. https://doi.org/10.36067/jbis.v5i2.210
Septiano, R., Aminah, S., & Sari, L. (2022). Pengaruh Pertumbuhan Laba dan Likuiditas Terhadap Kualitas Laba Perusahaan Manufaktur Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia 2017-2020. Jurnal Inovasi Penelitian, 2(10), 3551–3564. https://doi.org/doi.org/10.47492/jip.v2i10.1430
Syawaluddin, Sujana, I. W., & Supriyanto, H. (2019). Pengaruh Struktur Modal, Likuiditas, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UM.Buton, 1(1), 1–15.
Wardani, D. K., & Anggrenita, V. (2022). Pengaruh Likuiditas dan Persistensi Laba Terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi. Jurnal Riset Ekonomi, 2(2), 225–236. https://doi.org/doi.org/10.53625/juremi.v2i2.3310
Yuniar, G. T., & Andayani, S. (2024). Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality. Owner: Riset & Jurnal Akuntansi, 8(2), 4306–4315. https://doi.org/doi.org/10.33395/owner.v8i4.2378 Pengaruh
Zamri, N., Rahman, R. A., & Isa, N. S. M. (2013). The Impact of Leverage on Real Earnings Management. Procedia Economics and Finance, 7(ICEBR 2013), 86–95. https://doi.org/10.1016/s2212-5671(13)00222-0
Published
2025-01-16
How to Cite
GHAISANI, Citra Awanis.
Probing Earnings Quality: The Impact of Profitability, Liquidity, and Investment Opportunities Set.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 4, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/122911>. Date accessed: 30 apr. 2025.
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