Pengaruh Financial Distress terhadap Kualitas Laba Perusahaan yang Terdaftar di Jakarta Islamic Indeks 70 JII (70)

Fafan Eknia Putra; Siti Khayisatuzzahro Nur; Salahuddin Rijal Arifin

doi:10.47134/jpem.v1i1.121

Authors

Fafan Eknia Putra Universitas Muhammadiyah Jember
Siti Khayisatuzzahro Nur Universitas Muhammadiyah Jember
Salahuddin Rijal Arifin Universitas Muhammadiyah Jember

DOI:

https://doi.org/10.47134/jpem.v1i1.121

Keywords:

Financial distress, Kualitas laba, Jakarta Islamic Indeks

Abstract

Didalam pelaporan keuangan secara umum pemilik modal akan menilai dari kualitas laba yang dimiliki perusahaan. Setiap perusahaan bersaing untuk meningkatkan kualitas labanya karena informasi laba sangat penting. Namun, beberapa individu menggunakan manipulasi laba untuk mencapai tujuan mereka sendiri. Laporan keuangan perusahaan yang terdaftar di JII 70 digunakan sebagai data sekunder dalam penelitian ini, yaitu dari tahun 2018-2019 yang diperoleh dari https://www.idx.co.id/ website resminya. Analisis regresi linier berganda dengan menggunakan STATA 14 merupakan metode pengolahan data yang digunakan. Temuan uji regresi menunjukkan bahwa financial distress tidak berdampak pada kualitas pendapatan laba pada perusahaan yang terdaftar di Jakarta Islamic Index 70.

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