PENGARUH PERTUMBUHAN LABA, KONSERVATISME AKUNTANSI, DAN PERSISTENSI LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI TAHUN 2018-2024

This study examines the impact of earnings growth, accounting conservatism, and earnings persistence on earnings quality in textile and garment companies listed on the Indonesia Stock Exchange from 2018 to 2024. The research population consists of 22 companies, with purposive sampling resulting in 15 companies or 105 panel data observations. Using EViews 12, the analysis was conducted through panel data regression, involving descriptive statistical tests, model selection tests, multicollinearity tests, heteroskedasticity tests, t-tests, and F-tests. The research findings reveal that, both partially and simultaneously, all independent variables do not produce a significant impact on earnings quality. These findings reflect the volatile characteristics of the textile and garment industry, resulting in earnings quality being more influenced by structural and external factors beyond conventional financial indicators.
Keywords: Accounting Conservatism, Earnings Quality, Earnings Persistence, Earnings Growth, Textiles and Garments