Analisis Karakteristik Fundamental Perusahaan sebagai Penentu Kualitas Laba

Abstract

This study aims to identify the factors in fundamental characteristics of firm based on accounting numbers as a determinant of earnings quality probability. To answer these questions, it is necessary to develop six hypotheses of study. The hypotheses test is based on a sample 96 manufacturing firms regis­tered at Bursa Efek Jakarta (BEJ) from 2000-2004 with a technique of purposive sampling. Uni­variate and multivariate test with logistic regression are used for answering the question and hypotheses. The result of this study indicate that based on the accounting numbers information the fundamental characteristic of the firm is valuable for distinguishing high earnings quality probability from low one. The result of this study contributes to the user of financial statement for finding the expectancy of earn­ing quality determinant.