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Kampus Utama: Jl. Let. Jend. POL SUMARTO Watumas Purwonegoro Purwokerto Jawa Tengah Indonesia 53113 Kampus II : Jl. HR. Bunyamin P1/1 Limas Agung Purwokerto Jawa Tengah Indonesia 53131 Telp : (0281) 623321 Fax : (0281) 621662 email : amikompurwokerto@ amikompurwokerto.ac.id |
ANALISIS KARAKTERISTIK FUNDAMENTAL PERUSAHAAN SEBAGAI PENENTU KUALITAS LABA
(Triyono)ABSTRACT
This study aims to identify the factors in fundamental characteristics of firm based on accounting numbers as a determinant of earnings quality probability. To answer these questions, it is necessary to develop six hypotheses of study. The hypotheses test is based on a sample 96 manufacturing firms registered at Bursa Efek Jakarta (BEJ) from 2007-2008 with a technique of purposive sampling. Univariate and multivariate test with logistic regression are used for answering the question and hypotheses. The result of this study indicate that based on the accounting numbers information the fundamental characteristic of the firm is valuable for distinguishing high earnings quality probability from low one. The result of this study contributes to the user of financial statement for finding the expectancy of earning quality determinant.
Keyword: earning quality, financial statement