Determinants of Earnings Quality With the Company's Life Cycle, and Related Party Transactions and the Implications on Firm Value
Dublin Core
Title
Determinants of Earnings Quality With the Company's Life Cycle, and Related Party Transactions and the Implications on Firm Value
Subject
Earnings Quality, Firm Value, Company Life Cycle, Related Party Transactions
Description
This study aims to prove the empirical effect of the company's life cycle, and related party transactions on earnings quality and its implications toward firmvalue. This study uses a sample of the mining sector listed on the Indonesia Stock Exchange for the period 2015 –2020. The sample in this study consisted of 12 companies. Sampling using purposive sampling method and is a quantitative research with panel data regression model.The results show that the company life cycle and related party transactions have a significant positive effect on earnings quality and a significant negative effect on firm value, earnings quality has a significant positive effect on firm value, earnings quality mediates between the firm's life cycle and firm value, and earnings quality does not mediate between related party transactions and firmvalue
Creator
Anita Kurnia1, Apollo Daito2
Source
https://dinastipub.org/DIJEFA/article/view/1353/933
Publisher
Mercu Buana University
Date
5 August 2022
Contributor
Anita Kurnia
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
Anita Kurnia1, Apollo Daito2, “Determinants of Earnings Quality With the Company's Life Cycle, and Related Party Transactions and the Implications on Firm Value,” Repository Horizon University Indonesia, accessed March 13, 2025, https://repository.horizon.ac.id/items/show/5646.