PENGARUH GOOD CORPORATE GOVERNANCE, GENDER DIVERSITY, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA

(Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

Authors

  • Nauval Hilmi Pradika Universitas Pekalongan
  • Rika Adriyana Universitas Pekalongan

Keywords:

Independent Board of Commissioners, Institutional Ownership, Managerial Ownership, Gender Diversity , Capital Structure, Liquidity, Earnings Quality

Abstract

This study aims to analyze the effect of good corporate governance, gender diversity, capital structure, and liquidity on earnings quality, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Using secondary data from 19 companies selected through purposive sampling, the analysis was conducted using the SEM-PLS method with the support of WarpPLS 8.0 software. The results show that independent board of commissioners has a positive effect on earnings quality. Conversely, institutional ownership and capital structure negatively affect earnings quality. Managerial ownership and liquidity were found to have no significant effect on earnings quality.

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Published

2026-01-31

How to Cite

Pradika, N. H., & Adriyana, R. (2026). PENGARUH GOOD CORPORATE GOVERNANCE, GENDER DIVERSITY, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA: (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). Journal of Accounting and Management’s Student, 3(1). Retrieved from https://journals.unikal.ac.id/index.php/jams/article/view/581

Issue

Vol. 3 No. 1 (2026): JOURNAL OF ACCOUNTING AND MANAGEMENTS STUDENT

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Article

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Copyright @2023. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted non-commercial used, distribution and reproduction in any medium 


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.