PENGARUH KONSERVATISME DAN INVESTMENT OPPORTUNITY SET (IOS)TERHADAP KUALITAS LABA (Studi Empiris Perusahaan Manufaktur Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di BEI tahun 2018-2019) / THE EFFECT OF CONSERVATISM AND INVESTMENT OPPORTUNITY SET (IOS) ON THE QUALITY OF INCOME (Empirical Study of Manufacturing Companies in the Cosmetics and Household Utilities Sub Sector listed on the IDX in 2018-2019)

Hadi, Febiyana Sakinah and Almurni, Siti (2020) PENGARUH KONSERVATISME DAN INVESTMENT OPPORTUNITY SET (IOS)TERHADAP KUALITAS LABA (Studi Empiris Perusahaan Manufaktur Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di BEI tahun 2018-2019) / THE EFFECT OF CONSERVATISM AND INVESTMENT OPPORTUNITY SET (IOS) ON THE QUALITY OF INCOME (Empirical Study of Manufacturing Companies in the Cosmetics and Household Utilities Sub Sector listed on the IDX in 2018-2019). PENGARUH KONSERVATISME DAN INVESTMENT OPPORTUNITY SET (IOS)TERHADAP KUALITAS LABA (Studi Empiris Perusahaan Manufaktur Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di BEI tahun 2018-2019). (Unpublished)

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji bagaimana pengaruh konservatisme terhadap kualitas laba, pengaruh investment opportunity set terhadap kualitas laba pada perusahaan manufaktur sub sektor kosmetik dan keperluan rumah yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS 20.00. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai dengan tahun 2019. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 7 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 10 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id. pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) konservatisme tidak berpengaruh terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2019, (2) investment opportunity set tidak berpengaruh terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2019. Kata Kunci : Konservatisme, IOS, Kualitas laba ABSTRACT The objective of this study is to analyze the impact of conservatism on the quality of earnings, the effect of investment opportunities on the quality of earnings in companies producing cosmetics and household goods listed on the Indonesian Stock Exchange (IDX). This analysis uses a quantitative approach to descriptive science, calculated using a method based on multiple linear regression with SPSS 20. From 2018 to 2019, the population of this study was manufacturing firms listed on the Indonesia Stock Exchange (IDX). The sample was determined on the basis of the intended method of sampling, with a total sample of 7 manufacturing companies, for a total of 10 observations in this study. The information used in this research is secondary data. The methodology for data collection uses the method of reporting through the official IDX website: www.idx.co.id. Checking of hypotheses using the t test. The research results show that (1) conservatism has no impact on the quality of earnings in manufacturing companies listed on the IDX for the period 2018-2019, (2) the investment opportunity set has no impact on the quality of earnings in manufacturing companies listed on the IDX for the period 2018-2019. Keywords: conservatism, IOS, earnings quality

Item Type: Article
Uncontrolled Keywords: Konservatisme, IOS, Kualitas laba
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Users 1431 not found.
Date Deposited: 15 Jan 2021 18:26
Last Modified: 15 Jan 2021 18:26
URI: http://repository.stei.ac.id/id/eprint/3370

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