Pengaruh Leverage, Asset Growth, dan Kebijakan Dividen terhadap Kualitas Laba dengan Persistensi Laba sebagai Pemoderasi pada Sub Sektor Minyak, Gas, dan Batu Bara di Bursa Efek Indonesia

Bobby Bobby, Sihar Tambun

Abstract


This research aims to examine the direct impact of leverage, asset growth, and dividend policy on earnings quality. The study also aims to investigate the moderating effect of earnings persistence on the influence of leverage, asset growth, and dividend policy on earnings quality in companies within the oil, gas, and coal sub-sector listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used is purposive sampling based on specific criteria. From the criteria set, a sample of 20 companies was obtained. The analysis method used includes selecting the best model, classical assumption tests (data quality tests), and hypothesis testing. The results of this study indicate that the dividend policy variable has a positive direct effect on earnings quality, and the moderating variable of earnings persistence strengthens the effect of dividend policy on earnings quality.

Keywords


leverage, asset growth, dividend policy, earnings quality, earnings persistence

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References


Afrianti, D., & Purwaningsih, E. (2022). Pengaruh Leverage, Likuiditas dan Pertumbuhan Aset terhadap Profitabilitas. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 1781–1796. https://doi.org/10.31955/mea.v6i2.2343

Alrobai, F., Alrashed, A. A., & Albaz, M. M. (2025). Earnings Quality Drivers: Do Firm Attributes and Ownership Structure Matter in Emerging Stock Markets? Risks, 13(1), 6. https://doi.org/10.3390/risks13010006

Amanda, T. T., & Erinos, N. R. (2023). Dampak Pertumbuhan Laba, Struktur Modal dan Likuiditas terhadap Kualitas Laba. Jurnal Eksplorasi Akuntansi, 5(1), 12–24. https://doi.org/10.24036/jea.v5i1.527

Anggraeni, L. R., & Widati, L. W. (2022). Pengaruh Leverage, Likuiditas, Profatibilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba. Owner: Riset Dan Jurnal Akuntansi, 6(1), 336–347. https://doi.org/10.33395/owner.v6i1.588

Artikis, P., Asopoulos, G. P., Sfakianakis, E., & Diamantopoulou, L. (2023). Do Fictitiously High Asset Growth Rates Drive The Asset Growth Anomaly? Theoretical Economics Letters, 13(3), 627–649. https://doi.org/10.4236/tel.2023.133038

Azharin, M. N., & Ratnawati, D. (2022). Pengaruh Kepemilikan Institusional, Kebijakan Dividen dan Kebijakan Hutang Terhadap Nilai Perusahaan. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 1264–1278. https://doi.org/10.36778/jesya.v5i2.726

Charlie, S. S., & Edet, J. P. (2023). Asset Growth and Profitability of Listed Manufacturing Companies in Nigeria: Evidence from Post Adoption Period of IFRSs. Management, 4(1). https://doi.org/10.5281/zenodo.7970449

Dang, H. N., Nguyen, T. T. C., & Tran, D. M. (2020). The Impact of Earnings Quality on Firm Value: The Case of Vietnam. The Journal of Asian Finance, Economics and Business, 7(3), 63–72. https://doi.org/10.13106/jafeb.2020.vol7.no3.63

Dang, T. L., Dang, M., Le, P. D., Nguyen, H. N., Nguyen, Q. M. N., & Henry, D. (2021). Does Earnings Management Matter for Firm Leverage? An International Analysis. Asia-Pacific Journal of Accounting & Economics, 28(4), 482–506. https://doi.org/10.1080/16081625.2018.1540938

Desyana, G., Gowira, D., & Jennifer, M. (2023). Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Laba, dan Profitabilitas terhadap Kualitas Laba: Studi pada Perusahaan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Jurnal Eksplorasi Akuntansi, 5(3), 1139–1152. https://doi.org/10.24036/jea.v5i3.908

Dewi, F. R., & Fachrurrozie, F. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Kualitas Laba. Business and Economic Analysis Journal, 1(1), 1–13. https://doi.org/10.15294/beaj.v1i1.30141

Ditzen, J., Karavias, Y., & Westerlund, J. (2021). Testing and Estimating Structural Breaks in Time Series and Panel Data in Stata. ArXiv Preprint ArXiv:2110.14550. https://doi.org/10.48550/arXiv.2110.14550

Gordon, M. J. (1963). Optimal Investment and Financing Policy. The Journal of Finance, 18(2), 264–272. https://doi.org/10.2307/2977907

Indriana, V., & Handayani, N. (2021). Pengaruh Leverage, Investment Opportunity Set (IOS) dan Profitabilitas terhadap Kualitas Laba. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 10(1).

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Lestari, S. P., & Khafid, M. (2021). The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality. Accounting Analysis Journal, 10(2), 86–93. https://doi.org/10.15294/aaj.v10i2.45939

Lintner, J. (1962). Dividends, Earnings, Leverage, Stock Prices and The Supply of Capital to Corporations. The Review of Economics and Statistics, 243–269. https://doi.org/10.2307/1926397

Lubis, A. F., & Sari, S. P. (2024). Pengaruh Persistensi Laba, Profit Potensial, Struktur Modal, dan Kesempatan Bertumbuh Terhadap Kualitas Laba. Jurnal Emt Kita, 8(3), 1058–1071. https://doi.org/10.35870/emt.v8i3.2810

Lukman, D., & Hartikayanti, H. N. (2022). Pengaruh Pertumbuhan Aset, Likuiditas, dan Profitabilitas terhadap Struktur Modal. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2), 118–137.

Manalu, S. C., Armeliza, D., & Prihatni, R. (2023). Pengaruh Profitabilitas, Likuiditas, Leverage, dan Kebijakan Dividen Terhadap Kualitas Laba. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4(1), 207–217. https://doi.org/10.46306/rev.v4i1.258

Marchellina, V., & Firnanti, F. (2021). Financial Ratio and Company Characteristics Effect on Earnings Management. Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020), 178–183. https://doi.org/10.2991/aebmr.k.210507.027

Mulchandani, K., Mulchandani, K., & Wasan, P. (2020). Dividends and Earnings Quality: Evidence from India. IIMB Management Review, 32(2), 166–176. https://doi.org/10.1016/j.iimb.2019.10.001

Mumtaz, D. R., & Suwarno, S. (2024). Pengaruh Kebijakan Dividen dan Konservatisme Akuntansi terhadap Kualitas Laba. Jurnal Riset Ekonomi Dan Akuntansi, 2(4), 26–46. https://doi.org/10.54066/jrea-itb.v2i4.2465

Myers, S. C., & Majluf, N. S. (1984). Corporate Financing and Investment Decisions when Firms Have Information that Investors Do Not Have. Journal of Financial Economics, 13(2), 187–221. https://doi.org/10.1016/0304 405X(84)90023-0

Nandika, E., & Sunarto, S. (2022). Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Profitabilitas, dan Kepemilikan Manajerial terhadap Kualitas Laba. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(03), 910–920. https://doi.org/10.23887/jimat.v13i03.44321

Nasriani, N., Yunina, Y., Khaddafi, M., & Mursidah, M. (2023). Pengaruh Default Risk, Konservatisme Akuntansi, Persistensi Laba dan Kualitas Audit terhadap Earnings Response Coefficient (ERC) pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2021. Jurnal Akuntansi Malikussaleh (JAM), 2(2), 233–251. https://doi.org/10.29103/jam.v2i2.11001

Nirmalasari, F., & Widati, L. W. W. W. (2022). Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas terhadap Kualitas Laba. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5596–5605. https://doi.org/10.32670/fairvalue.v4i12.1876

Prastyatini, S. L. Y., & Yuliana, P. (2022). Pengaruh Kepemilikan Institusional, Corporate Social Responsibility, Kebijakan Dividen dan Ukuran Perusahaan terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur Tahun yang Terdaftar di BEI 2017-2019). JEMBA: Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(5), 843–850.

Purba, D. H. P., Sitorus, P. J., & Purba, I. E. (2022). Pengaruh Intellectual Capital dan Kebijakan Dividen Terhadap Kualitas Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia. METHOSIKA: Jurnal Akuntansi Dan Keuangan Methodist, 5(2), 87–98. https://doi.org/10.46880/jsika.Vol5No2.pp87-98

Puspita, I. L., & Awan, J. (2021). Persistensi Laba, Dividend Payout Ratio (DPR), Mekanisme Corporate Governance (CG), Alokasi Pajak Antar Periode dan Kualitas Laba. Jurnal Riset Akuntansi Dan Manajemen Malahayati (JRAMM), 10(1), 49–58. https://doi.org/10.33024/jur.jeram.v10i1.4849

Rahman, M. A. (2020). Pengaruh Struktur Modal dan Pertumbuhan Aset Terhadap Kinerja Keuangan Perusahaan yang Terdaftar dalam Jakarta Islamic Index (JII). Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 3(1), 55–68. https://doi.org/10.29303/akurasi.v3i1.25

Rangkuti, A. S., & Rialdy, N. (2025). The Influence of Asset Growth and Sales Growth on Profitability in Food and Beverage Companies Listed on The Indonesia Stock Exchange. Indonesian Journal of Innovation Multidisipliner Research, 3(1), 494–501. https://doi.org/10.69693/ijim.v3i1.339

Rofiqoh, S., & Riono, S. B. (2020). Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba dan Konservatisme terhadap Kualitas Laba pada Perusahaan Terdaftar di Bursa Efek Indonesia. Journal of Accounting and Finance (JACFIN), 2(1), 94–109.

Selvy, S., & Esra, M. A. (2022). Pengaruh Kebijakan Dividen Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Indeks LQ 45 Periode 2015-2019. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 1252–1263. https://doi.org/10.36778/jesya.v5i2.734

Smith, M. J., Mansournia, M. A., Maringe, C., Zivich, P. N., Cole, S. R., Leyrat, C., Belot, A., Rachet, B., & Luque‐Fernandez, M. A. (2022). Introduction to Computational Causal Inference Using Reproducible Stata, R, and Python Code: a Tutorial. Statistics in Medicine, 41(2), 407–432. https://doi.org/10.1002/sim.9234

Spence, M. (1973). Job Market Signaling*. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010

Syifa, I. M., & Suwarno, S. (2024). Pengaruh Persistensi Laba, Konservatisme Akuntansi, Investment Opportunity Set dan Struktur Modal terhadap Kualitas Laba. Jurnal Riset Ekonomi Dan Akuntansi, 2(2), 158–172. https://doi.org/10.54066/jrea-itb.v2i2.1835

Tambun, S., & Sitorus, R. R. (2024). Pelatihan Olah Data Riset Akuntansi Berbasis Data Panel Menggunakan Aplikasi Stata Kepada Anggota IAI Wilayah Bali. Jurnal Pengabdian Masyarakat Bangsa, 2(6), 2323–2331. https://doi.org/10.59837/jpmba.v2i6.1218

Tambun, S., & Sitorus, R. R. (2025). Pelatihan Olah Data Riset Akuntansi Berbasis Data Panel dengan Software Stata pada Model Penelitian Intervening dan Moderating di PDIE Konsentrasi Akuntansi Universitas Trisakti. Jurnal Pemberdayaan Nusantara, 5(1), 1–11. https://doi.org/10.52447/jpn.v5i1.8266

Tran, L. T. H. (2022). Reporting Quality and Financial Leverage: Are Qualitative Characteristics or Earnings Quality More Important? Evidence from an Emerging Bank-Based Economy. Research in International Business and Finance, 60, 101578. https://doi.org/10.1016/j.ribaf.2021.101578

Trinh, Q. D., Haddad, C., & Tran, K. T. (2022). Financial Reporting Quality and Dividend Policy: New Evidence from an International Level. International Review of Financial Analysis, 80, 102026. https://doi.org/10.1016/j.irfa.2022.102026

Utomo, K. H., & Widhiastuti, S. (2024). The Effect of Asset Growth on Company Profitability with Sales Growth and Leverage as Supporting Variables. Journal of Accounting and Finance Management, 5(5), 1206–1213. https://doi.org/10.38035/jafm.v5i5.1194

Yudistira, I. G. Y., Mendra, N. P. Y., & Saitri, P. W. (2021). Pengaruh Pertumbuhan Aset, Profitabilitas, Kepemilikan Institusional, dan Kebijakan Dividen terhadap Nilai Perusahaan. KARMA (Karya Riset Mahasiswa Akuntansi), 1(1).

Afrianti, D., & Purwaningsih, E. (2022). Pengaruh Leverage, Likuiditas dan Pertumbuhan Aset terhadap Profitabilitas. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 1781–1796. https://doi.org/10.31955/mea.v6i2.2343

Alrobai, F., Alrashed, A. A., & Albaz, M. M. (2025). Earnings Quality Drivers: Do Firm Attributes and Ownership Structure Matter in Emerging Stock Markets? Risks, 13(1), 6. https://doi.org/10.3390/risks13010006

Amanda, T. T., & Erinos, N. R. (2023). Dampak Pertumbuhan Laba, Struktur Modal dan Likuiditas terhadap Kualitas Laba. Jurnal Eksplorasi Akuntansi, 5(1), 12–24. https://doi.org/10.24036/jea.v5i1.527

Anggraeni, L. R., & Widati, L. W. (2022). Pengaruh Leverage, Likuiditas, Profatibilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba. Owner: Riset Dan Jurnal Akuntansi, 6(1), 336–347. https://doi.org/10.33395/owner.v6i1.588

Artikis, P., Asopoulos, G. P., Sfakianakis, E., & Diamantopoulou, L. (2023). Do Fictitiously High Asset Growth Rates Drive The Asset Growth Anomaly? Theoretical Economics Letters, 13(3), 627–649. https://doi.org/10.4236/tel.2023.133038

Azharin, M. N., & Ratnawati, D. (2022). Pengaruh Kepemilikan Institusional, Kebijakan Dividen dan Kebijakan Hutang Terhadap Nilai Perusahaan. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 1264–1278. https://doi.org/10.36778/jesya.v5i2.726

Charlie, S. S., & Edet, J. P. (2023). Asset Growth and Profitability of Listed Manufacturing Companies in Nigeria: Evidence from Post Adoption Period of IFRSs. Management, 4(1). https://doi.org/10.5281/zenodo.7970449

Dang, H. N., Nguyen, T. T. C., & Tran, D. M. (2020). The Impact of Earnings Quality on Firm Value: The Case of Vietnam. The Journal of Asian Finance, Economics and Business, 7(3), 63–72. https://doi.org/10.13106/jafeb.2020.vol7.no3.63

Dang, T. L., Dang, M., Le, P. D., Nguyen, H. N., Nguyen, Q. M. N., & Henry, D. (2021). Does Earnings Management Matter for Firm Leverage? An International Analysis. Asia-Pacific Journal of Accounting & Economics, 28(4), 482–506. https://doi.org/10.1080/16081625.2018.1540938

Desyana, G., Gowira, D., & Jennifer, M. (2023). Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Laba, dan Profitabilitas terhadap Kualitas Laba: Studi pada Perusahaan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Jurnal Eksplorasi Akuntansi, 5(3), 1139–1152. https://doi.org/10.24036/jea.v5i3.908

Dewi, F. R., & Fachrurrozie, F. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Kualitas Laba. Business and Economic Analysis Journal, 1(1), 1–13. https://doi.org/10.15294/beaj.v1i1.30141

Ditzen, J., Karavias, Y., & Westerlund, J. (2021). Testing and Estimating Structural Breaks in Time Series and Panel Data in Stata. ArXiv Preprint ArXiv:2110.14550. https://doi.org/10.48550/arXiv.2110.14550

Gordon, M. J. (1963). Optimal Investment and Financing Policy. The Journal of Finance, 18(2), 264–272. https://doi.org/10.2307/2977907

Indriana, V., & Handayani, N. (2021). Pengaruh Leverage, Investment Opportunity Set (IOS) dan Profitabilitas terhadap Kualitas Laba. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 10(1).

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Lestari, S. P., & Khafid, M. (2021). The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality. Accounting Analysis Journal, 10(2), 86–93. https://doi.org/10.15294/aaj.v10i2.45939

Lintner, J. (1962). Dividends, Earnings, Leverage, Stock Prices and The Supply of Capital to Corporations. The Review of Economics and Statistics, 243–269. https://doi.org/10.2307/1926397

Lubis, A. F., & Sari, S. P. (2024). Pengaruh Persistensi Laba, Profit Potensial, Struktur Modal, dan Kesempatan Bertumbuh Terhadap Kualitas Laba. Jurnal Emt Kita, 8(3), 1058–1071. https://doi.org/10.35870/emt.v8i3.2810

Lukman, D., & Hartikayanti, H. N. (2022). Pengaruh Pertumbuhan Aset, Likuiditas, dan Profitabilitas terhadap Struktur Modal. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2), 118–137.

Manalu, S. C., Armeliza, D., & Prihatni, R. (2023). Pengaruh Profitabilitas, Likuiditas, Leverage, dan Kebijakan Dividen Terhadap Kualitas Laba. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4(1), 207–217. https://doi.org/10.46306/rev.v4i1.258

Marchellina, V., & Firnanti, F. (2021). Financial Ratio and Company Characteristics Effect on Earnings Management. Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020), 178–183. https://doi.org/10.2991/aebmr.k.210507.027

Mulchandani, K., Mulchandani, K., & Wasan, P. (2020). Dividends and Earnings Quality: Evidence from India. IIMB Management Review, 32(2), 166–176. https://doi.org/10.1016/j.iimb.2019.10.001

Mumtaz, D. R., & Suwarno, S. (2024). Pengaruh Kebijakan Dividen dan Konservatisme Akuntansi terhadap Kualitas Laba. Jurnal Riset Ekonomi Dan Akuntansi, 2(4), 26–46. https://doi.org/10.54066/jrea-itb.v2i4.2465

Myers, S. C., & Majluf, N. S. (1984). Corporate Financing and Investment Decisions when Firms Have Information that Investors Do Not Have. Journal of Financial Economics, 13(2), 187–221. https://doi.org/10.1016/0304 405X(84)90023-0

Nandika, E., & Sunarto, S. (2022). Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Profitabilitas, dan Kepemilikan Manajerial terhadap Kualitas Laba. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(03), 910–920. https://doi.org/10.23887/jimat.v13i03.44321

Nasriani, N., Yunina, Y., Khaddafi, M., & Mursidah, M. (2023). Pengaruh Default Risk, Konservatisme Akuntansi, Persistensi Laba dan Kualitas Audit terhadap Earnings Response Coefficient (ERC) pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2021. Jurnal Akuntansi Malikussaleh (JAM), 2(2), 233–251. https://doi.org/10.29103/jam.v2i2.11001

Nirmalasari, F., & Widati, L. W. W. W. (2022). Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas terhadap Kualitas Laba. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5596–5605. https://doi.org/10.32670/fairvalue.v4i12.1876

Prastyatini, S. L. Y., & Yuliana, P. (2022). Pengaruh Kepemilikan Institusional, Corporate Social Responsibility, Kebijakan Dividen dan Ukuran Perusahaan terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur Tahun yang Terdaftar di BEI 2017-2019). JEMBA: Jurnal Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(5), 843–850.

Purba, D. H. P., Sitorus, P. J., & Purba, I. E. (2022). Pengaruh Intellectual Capital dan Kebijakan Dividen Terhadap Kualitas Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia. METHOSIKA: Jurnal Akuntansi Dan Keuangan Methodist, 5(2), 87–98. https://doi.org/10.46880/jsika.Vol5No2.pp87-98

Puspita, I. L., & Awan, J. (2021). Persistensi Laba, Dividend Payout Ratio (DPR), Mekanisme Corporate Governance (CG), Alokasi Pajak Antar Periode dan Kualitas Laba. Jurnal Riset Akuntansi Dan Manajemen Malahayati (JRAMM), 10(1), 49–58. https://doi.org/10.33024/jur.jeram.v10i1.4849

Rahman, M. A. (2020). Pengaruh Struktur Modal dan Pertumbuhan Aset Terhadap Kinerja Keuangan Perusahaan yang Terdaftar dalam Jakarta Islamic Index (JII). Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 3(1), 55–68. https://doi.org/10.29303/akurasi.v3i1.25

Rangkuti, A. S., & Rialdy, N. (2025). The Influence of Asset Growth and Sales Growth on Profitability in Food and Beverage Companies Listed on The Indonesia Stock Exchange. Indonesian Journal of Innovation Multidisipliner Research, 3(1), 494–501. https://doi.org/10.69693/ijim.v3i1.339

Rofiqoh, S., & Riono, S. B. (2020). Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba dan Konservatisme terhadap Kualitas Laba pada Perusahaan Terdaftar di Bursa Efek Indonesia. Journal of Accounting and Finance (JACFIN), 2(1), 94–109.

Selvy, S., & Esra, M. A. (2022). Pengaruh Kebijakan Dividen Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Indeks LQ 45 Periode 2015-2019. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 1252–1263. https://doi.org/10.36778/jesya.v5i2.734

Smith, M. J., Mansournia, M. A., Maringe, C., Zivich, P. N., Cole, S. R., Leyrat, C., Belot, A., Rachet, B., & Luque‐Fernandez, M. A. (2022). Introduction to Computational Causal Inference Using Reproducible Stata, R, and Python Code: a Tutorial. Statistics in Medicine, 41(2), 407–432. https://doi.org/10.1002/sim.9234

Spence, M. (1973). Job Market Signaling*. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010

Syifa, I. M., & Suwarno, S. (2024). Pengaruh Persistensi Laba, Konservatisme Akuntansi, Investment Opportunity Set dan Struktur Modal terhadap Kualitas Laba. Jurnal Riset Ekonomi Dan Akuntansi, 2(2), 158–172. https://doi.org/10.54066/jrea-itb.v2i2.1835

Tambun, S., & Sitorus, R. R. (2024). Pelatihan Olah Data Riset Akuntansi Berbasis Data Panel Menggunakan Aplikasi Stata Kepada Anggota IAI Wilayah Bali. Jurnal Pengabdian Masyarakat Bangsa, 2(6), 2323–2331. https://doi.org/10.59837/jpmba.v2i6.1218

Tambun, S., & Sitorus, R. R. (2025). Pelatihan Olah Data Riset Akuntansi Berbasis Data Panel dengan Software Stata pada Model Penelitian Intervening dan Moderating di PDIE Konsentrasi Akuntansi Universitas Trisakti. Jurnal Pemberdayaan Nusantara, 5(1), 1–11. https://doi.org/10.52447/jpn.v5i1.8266

Tran, L. T. H. (2022). Reporting Quality and Financial Leverage: Are Qualitative Characteristics or Earnings Quality More Important? Evidence from an Emerging Bank-Based Economy. Research in International Business and Finance, 60, 101578. https://doi.org/10.1016/j.ribaf.2021.101578

Trinh, Q. D., Haddad, C., & Tran, K. T. (2022). Financial Reporting Quality and Dividend Policy: New Evidence from an International Level. International Review of Financial Analysis, 80, 102026. https://doi.org/10.1016/j.irfa.2022.102026

Utomo, K. H., & Widhiastuti, S. (2024). The Effect of Asset Growth on Company Profitability with Sales Growth and Leverage as Supporting Variables. Journal of Accounting and Finance Management, 5(5), 1206–1213. https://doi.org/10.38035/jafm.v5i5.1194

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DOI: https://doi.org/10.52447/map.v10i1.8292

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Program Studi Akuntansi

Fakultas Ekonomi Bisnis & Ilmu Sosial

Universitas 17 Agustus 1945 Jakarta

 

ISSN (P) : 2355 - 9993

ISSN (E) : 2527 - 953X