Febrianty, Chitra (2019) PENGARUH INVESTMENT OPPORTUNITY SET, LIKUIDITAS, LEVERAGE, TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013-2017. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER.pdf Available under License Creative Commons Attribution Non-commercial. Download (630kB) |
|
Text (BAB 1)
I.pdf Available under License Creative Commons Attribution Non-commercial. Download (171kB) |
|
Text (BAB 2)
II.pdf Available under License Creative Commons Attribution Non-commercial. Download (297kB) |
|
Text (BAB 3)
III.pdf Available under License Creative Commons Attribution Non-commercial. Download (275kB) |
|
Text (BAB 4)
IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (206kB) |
|
Text (BAB 5)
V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (72kB) |
Abstract
ABSTRAK Penelitian ini bertujuan untuk menganalisa pengaruh investment opportunity set, likuiditas dan leverage terhadap kualitas laba. Penelitian ini menggunakan jenis penelitian kuantitatif menggunakan metode analisis deskriptif dan analisis regresi linier berganda dengan menggunakan Software SPSS 23. Penelitian ini menggunakan sampel perusahaan manufaktur sektor logam dan pangan yang terdaftar di Bursa Efek Indonesia selama periode 2013-2017. Jumlah seluruh perusahaan yang dijadikan sampel penelitian ini adalah 13 perusahaan logam dan pangan dengan pengamatan selama 5 tahun. Sampel ini ditentukan berdasarkan metode purpose sampling, total sampel penelitian adalah 65 laporan keuangan dan laporan tahunan. Metode pengumpulan data yang digunakan adalah data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id dan Saham OK : www.sahamok.com. Hasil dari penelitian ini menunjukkan bahwa : 1) Investment Opportunity Set berpengaruh positif terhadap kualitas laba. 2) Likuiditas berpengaruh positif terhadap kualitas laba. 3) Leverage berpengaruh positif terhadap kualitas laba. Kata Kunci : Investmen Opportunity Set, Likuiditas, Leverage ABSTRAK The purposes of this research to analyze the effects of investment opportunity set (IOS), liquidity and leverage towards earning quality. This research uses quantitative research type using descriptive analysis method and multiple linear regression analysis with SPSS 23. This research used a sample of metan and food sector manufacturing companies listed on Indonesian Exchange in the peroid 2013 until 2017. The number of all companies that were became in this study were 13 companies with 5 year observation. Based on method purposive sampling, research sample total is 65 financial statements and annual report.. This research used secondary data obtain. Technique of collecting data using documentation method through IDX official website: www.idx.co.id and Saham OK : www.sahamok.com. The results of this study showed that : 1) Investment Opportunity Set positively affected earning quality. 2) Liquidity positively affected earning quality. 3) Leverage positively affected earning quality. Kata Kunci : Investmen Opportunity Set, Likuiditas, Leverage
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 05 Oct 2021 07:35 | ||||||||
| Last Modified: | 05 Oct 2021 07:35 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5409 |
Actions (login required)
 |
View Item |
