PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN PROFITABILITAS TERHADAP KOEFISIEN RESPON LABA (Studi pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

Pangidoan, Mikhael Tulus (2020) PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN PROFITABILITAS TERHADAP KOEFISIEN RESPON LABA (Studi pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh variabel leverage, kesempatan bertumbuh dan profitabilitas terhadap koefisien respon laba pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan strategi penelitian asosiatif kausal, dengan pendekatan kuantitatif dan metoda analisis data menggunakan analisis regresi data panel pada software Eviews 10. Populasi dari penelitian ini adalah seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 26 perusahaan. Penelitian ini menggunakan variabel dependen, variabel kontrol dan variabel independen. Sebagai variabel dependen dalam peneltian ini adalah leverage, kesempatan bertumbuh dan profitabilitas, serta variabel kontrol pada penelitian ini adalah ukuran perusahaan terhadap variabel independen yaitu koefisien respon laba. Hasil penelitian ini menunjukkan bahwa secara parsial leverage memiliki pengaruh negatif signifikan terhadap koefisien respon laba. Namun kesempatan bertumbuh dan profitabilitas tidak berpengaruh terhadap koefisien respon laba. Secara simultan leverage, kesempatan bertumbuh dan profitabilitas berpengaruh terhadap koefisien respon laba. Kemampuan variabel independen dalam menjelaskan variabel dependen sebesar 6.42%. Sisanya 93.58% dijelaskan oleh variabel lain yang tidak dimasukkan pada penelitian ini. Kata Kunci : Leverage, Kesempatan Bertumbuh, Profitabilitas, Koefisien Respon Laba ABSTRACT This study aims to determine the effect ofvariables leverage, growth opportunities and profitability on the earnings response coefficient in consumer goods sector companies listed on the Indonesia Stock Exchange (BEI). This study uses a causal associative research strategy, with a quantitative approach and data analysis methods using panel data regression analysis in software Eviews 10. The population of this study is all consumer goods companies listed on the Indonesia Stock Exchange in 2015-2019. The sample was determined based on the purposive sampling method, in order to obtain a sample of 26 companies. This study uses the dependent variable, control variables and independent variables. The dependent variable in this research is leverage, growth opportunity and profitability, and the control variable in this study is firm size to the independent variable, namely the earnings response coefficient. The results of this study indicate that partially leverage has a significant negative effect on the earnings response coefficient. However, growth opportunities and profitability do not affect the earnings response coefficient. Simultaneously leverage, growth opportunities and profitability affect the earnings response coefficient. The ability of the independent variable in explaining the dependent variable is 6.42%. The remaining 93.58% is explained by other variables not included in this study. Keywords : Leverage, Growth Opportunities, Profitability, Earnings Response Coefficient

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorChusnah, Flourien NurulUNSPECIFIEDflo@stei.ac.id
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Mikhael Tulus Pangidoan
Date Deposited: 23 Nov 2020 02:21
Last Modified: 23 Nov 2020 02:21
URI: http://repository.stei.ac.id/id/eprint/1284

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