The Influence Of Corporate Image, Institutional Ownership, And Systematic Risk On Earnings Quality With Capital Structure As A Moderation
Keywords:
Earnings Quality, Corporate Image, Institutional Ownership, Systematic Risk, and Capital StructureAbstract
This study examines the effect of Corporate Image, Institutional Ownership, and Systematic Risk on Earnings Quality with Capital Structure as Moderating. Manufacturing companies in the Consumer Good Industry sector listed on the Indonesia Stock Exchange during the 2016-2020 period. Based on the purposive sampling method, the number of manufacturing companies that were sampled in this study were 14. Hypothesis testing using panel data regression analysis using the Eviews 9.0 program. The results of this study indicate that the application of corporate image, systematic risk has no effect on earnings quality, while institutional ownership and capital structure have a significant negative effect on earnings quality. The existence of capital structure in the relationship of each independent variable to the dependent shows that the capital structure is only able to moderate institutional ownership of earnings quality. The moderating effect is to strengthen the effect of institutional ownership on earnings quality, capital structure cannot moderate corporate image variables, and systematic risk on earnings quality.
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Copyright (c) 2024 Citra Kharisma Putri Tias, Dirvi Surya Abbas (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
