Theoretical Study: Quality of Profit

Authors

  • Rusmianto Rusmianto

DOI:

https://doi.org/10.25181/esai.v8i3.950

Abstract

Quality of profit refers to how far the value of profit of a company can communicate its performance during a period of measurement representatively and reliably (Sivaramakrishnan, 2008). Quality of profit can also be understood as the ability of the profit reported to predict future performance (Yaghoobnezhad, 2012). Some approaches can be used to measure the quality of a profit, such as : discretionary accruals, accrual quality, absolute residual accrual quality, and Value relevance. In addition, there are some factors influencing profit quality namely: state ownership, gender, dividend, corporate characteristics, and corporate governance mechanism.Keywords: profit quality, discretionary accruals, accrual quality

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Author Biography

Rusmianto Rusmianto

Staf Pengajar pada Program Studi Akuntansi, Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung

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Published

2018-06-29

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