KUALITAS LABA DITINJAU DARI INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET, VOLUNTARY DISCLOSURE, DAN DEFAULT RISK

Abstract

Abstract

            The purpose of this study is to test the influence of Intellectual Capital, Investment Opportunity Set (IOS), Voluntary Disclosure, and Default Risk on earnings quality in manufacturing companies. The research method used is quantitative, with a population consisting of consumer goods sector manufacturing companies listed on the IDX. Sampling was carried out using purposive sampling techniques, resulting in 105 company samples. Data were analyzed using panel data regression with the Eviews 12 application. The results of this study indicate that Voluntary Disclosure (VD) has a significant positive effect on earnings quality. Intellectual Capital (IC) and Investment Opportunity Set (IOS) have a significant negative effect on earnings quality, while Default Risk (DR) has no effect on earnings quality.

Keywords: Intellectual Capital; Investment Opportunity Set (IOS); Voluntary Disclosure; Default Risk