Kualitas Akrual: Kebutuhan Stakeholder dan Konsekuensi Ekonomi
نویسندگان
چکیده
This study aims to examine the quality of accrual having economic consequences in predicting future cash flows manufacturing companies listed on Indonesia Stock Exchange (IDX) for 2017-2019 period. The population this were all (IDX), research sample was determineted using pusposive sampling method with a total 213 companies. data used is secondary from company’s annual report. analytical i multiple regression analysis (MRA). result showed that interest investors and lenders positively correlated accruals. Suppliers negatively quality. While accruals has flows.
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ژورنال
عنوان ژورنال: Jurnal Eksplorasi Akuntansi (JEA)
سال: 2022
ISSN: ['2656-3649']
DOI: https://doi.org/10.24036/jea.v4i4.585