NUGROHO, BACHTIAR ARIEF (2021) PENGARUH KONSERVATISME AKUNTANSI, INVESTMENT OPPORTUNITY SET (IOS), PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di BEI Periode 2017-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Pengaruh Konservatisme Akuntansi, Investment Opportunity Set (IOS), Profitabilitas dan Ukuran Perusahaan Terhadap Kualitas Laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama Periode 2017 sampai dengan tahun 2019. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS 23.00. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama Periode 2017 sampai dengan tahun 2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 23 perusahaan sehingga total observasi dalam penelitian ini sebanyak 69. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id dan www.yahoofinance.com. pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) Konservatisme Akuntansi berpengaruh signifikan terhadap Kualitas Laba, (2) Investment Opportunity Set (IOS), Profitabilitas dan Ukuran Perusahaan masing-masing tidak berpengaruh terhadap Kualitas Laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Kata Kunci : Konservatisme Akuntansi, Investment Opportunity Set (IOS), Profitabilitas, Ukuran Perusahaan dan Kualitas Laba ABSTRACT This study is aimed to test the effect of Accounting Conservatism, Investment Opportunity Set (IOS), Profitability, and Company Size on Earning Quality in manufacturing companies in the consumer goods industry sector is listed on Indonesian Stock Exchange (IDX) from 2017 to 2019. This research uses associative quantitative approach, which is measured using multiple linear regression bassed method use SPSS 23.00. The population is manufacturing companies of consumer goods industry sector listed on Indonesian Stock Exchange (IDX) during the period 2017 to 2019. Sample was determined by purposive sampling method, and get 23 companies. So, total observation in this research were 69. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website: www.idx.co.id and www.yahoofinance.com. Hypothesis testing are using t test. The result are (1) Accounting Conservatism has significantly effect to Earning Quality in manufacturing companies in the consumer goods industry that listed in Indonesian Stock Exchange (IDX) from 2017 to 2019. (2) Investment Opportunity Set (IOS), Profitability, and Company Size partially has no effect to Earning Quality in manufacturing companies in the consumer goods industry that listed in Indonesian Stock Exchange (IDX) from 2017 to 2019. Kata Kunci : Accounting Conservatism,Investment Opportunity Set (IOS), Profitabilitas, Ukuran Perusahaan dan Kualitas Laba
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Bachtiar Arief Nugroho | ||||||||
| Date Deposited: | 13 Sep 2021 14:24 | ||||||||
| Last Modified: | 13 Sep 2021 14:24 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5013 |
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