FACTORS AFFECTING REVENUE QUALITY IN INDONESIAN MANUFACTURING COMPANIES
(1) Universitas Islam Indonesia
(*) Corresponding Author
Abstract
This study aims to analyze the factors affecting revenue quality in Indonesia manufacturing companies. This is a quantitative research with multiple linear regression analysis using secondary data sources from financial report of 50 manufacturing companies listed on the Indonesian stock exchange. The results show that the liquidity factor has a positive effect on revenue quality with a significance value of 0.01 and a t value of 0.373, the leverage factor has an effect positive on revenue quality with a significance value of 0.031 and a t value of 0.256. Meanwhile, the two initial hypotheses were rejected, this is investment opportunity set factor had no effect on revenue quality with a significance value of 0.216 and a value of t count -1.241, and the company size factor had no effect on revenue quality with a significance value of 0.530 and a value of t count of 2.718
Keywords
References
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