Pengaruh Profitabilitas, Prudence, Dan Variabel Lainnya Terhadap Kualitas Laba

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Profitability and prudence positively affect earnings quality in manufacturing companies, signaling financial health.
Results indicate that only profitability and prudence are significant, while company size and other variables show no effects.
This observational analysis utilizes multiple linear regression and includes 77 IDX-listed manufacturing companies.
These findings may guide investors and stakeholders in making informed decisions based on earnings quality.

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Research shows profitability and prudence significantly impact earnings quality, indicating essential financial insights for investors.

DESMITA et al. (2025) studied this question.

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