THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY

Authors

  • Yoga Joko Sasongko Universitas Muhammadiyah Purwokerto
  • Siti Nur Azizah Universitas Muhammadiyah Purwokerto
  • sri Wahyuni Universitas Muhamamdiyah Purwokerto
  • Ira Hapsari Universitas Muhamamdiyah Purwokerto

DOI:

https://doi.org/10.30595/raar.v1i1.11719

Keywords:

Earning Volatility, Income Smoothing, Earning Persistence and Earning Quality.

Abstract

This study aims to examine the effect of earnings volatility, smoothing earnings and earnings
persistence. The independent variables used in this study are earnings volatility, income smoothing
and earnings persistence. The dependent variable used in this study is earnings quality. The
method uses secondary data in annual reports or financial reports that have been published by
Islamic banking companies listed on the Indonesia Stock Exchange for the period 2016-2019. The
sampling technique used in this study was purposive sampling, while the analysis used in this study
was multiple regression. The results of hypothesis testing showed that earnings volatility has a
positive effect on earnings quality. Income smoothing has a positive effect on earnings quality.
Earnings persistence does not affect earnings quality

Author Biographies

Siti Nur Azizah, Universitas Muhammadiyah Purwokerto

Economics and Business Faculty

sri Wahyuni, Universitas Muhamamdiyah Purwokerto

Economics and Business Faculty

Ira Hapsari, Universitas Muhamamdiyah Purwokerto

Economics and Business Faculty

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Published

2021-09-10

Issue

Vol. 1 No. 1 (2021): Review of Applied Accounting Research (RAAR) - February

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Articles

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