Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019)
Abstract
Earnings quality is the ability of earnings in financial statements to explain the actual condition of the company's earnings as well as being used in predicting future earnings. Quality earnings show optimism that can predict future profits. This study aims to examine and obtain empirical evidence about the effect of capital structure, profitability, firm size, liquidity and investment opportunity set (ios) on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection was done by purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis, it is obtained as many as 65 manufacturing companies as the research sample with a total of 165 manufacturing companies observed. The population of the data in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019, with a total of 195 manufacturing companies. The results showed that the capital structure variable had a negative effect on earnings quality, while profitability, firm size and liquidity had a positive effect on earnings quality, and the investment opportunity set (IOS) had no effect on earnings quality.
References
Isna, E. M. (2020). Pengaruh Leverage, Investment Opportunity Set (Ios), Likuiditas Dan Profitabilitas Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2019). Universitas Muhammadiyah Magelang. Retrieved from http://eprintslib.ummgl.ac.id/2112/
Reyhan, A., Zirman., & Azlina, N. (2014). Pengaruh Komite Audit, Asimetri Informasi, Ukuran Perusahaan, Pertumbuhan Laba dan Profitabilitas Terhadap Kualitas Laba. Jom Fekon Universitas Riau. 1(2). Retrieved from https://jom.unri.ac.id/index.php/JOMFEKON/article/view/4655
Sadiah, H., & Priyadi, M. P. (2015). Pengaruh Leverage, Likuiditas, Size, Pertumbuhan Laba dan IOS Terhadap Kualitas Laba. Jurnal Ilmu & Riset Akuntansi. 4(5). Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3438
Silfi, A. (2016). Pengaruh Pertumbuhan Laba, Struktur Modal, Likuiditas dan Komite Audit terhadap Kualitas Laba. Jurnal Valuta. 2(1), pp17-26. Retrieved from https://journal.uir.ac.id/index.php/valuta/article/view/1138
Soly, N., & Wijaya, N. 2017. Faktor-Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur di BEI. Jurnal Bisnis dan Akuntansi, 19(1), 47-55. https://doi.org/10.34208/jba.v19i1.64
Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Warrad, L. H. (2017). The Influence of Leverage and Profitability on Earnings Quality: Jordanian Case. International Journal of Academic Research in Business and Social Science. 7. http://dx.doi.org/10.6007/IJARBSS/v7-i10/3359
Wulansari, Y. (2013). Pengaruh Investment Opportunity Set, Likuiditas dan Leverage Terhadap Kualitas Laba Pada Perusahaan Manufaktue yang Terdaftar di BEI. Jurnal Akuntansi Universitas Negeri Padang. 1(2). Retrieved from http://ejournal.unp.ac.id/students/index.php/akt/article/view/613
www.idx.co.id
Yeni. (2013). Pengaruh Investment Opportunity Set (IOS), Likuiditas, dan Leverage Terhadap Kualitas Laba. Skripsi. Lampung : Universitas Lampung.
Abstract viewed = 1736 times
PDF (Bahasa Indonesia) downloaded = 9718 times
