PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Pada Perusahaan Property, Real Estate & Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 - 2019)

Ika, Mahardika (2021) PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Pada Perusahaan Property, Real Estate & Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 - 2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh investment opportunity set, struktur modal, dan pertumbuhan laba terhadap kualitas laba pada perusahaan property, real estate, dan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif dengan Teknik kuantitatif. Populasi dalam penelitian ini adalah perusahaan property, real estate, dan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling, dengan jumlah sampel sebanyak 23 perusahaan property, real estate, dan konstruksi. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi Bursa Efek Indonesia (BEI) www.idx.co.id dan www.idnfinancial.com. Metoda analisis data yang digunakan adalah analisis regresi liniear berganda dengan alat bantu Eviews 9. Hasil penelitian ini menunjukan bahwa (1) investment opportunity set tidak berpengaruh signifikan terhadap kualitas laba, (2) struktur modal berpengaruh signifikan terhadap kualitas laba, (3) pertumbuhan laba tidak berpengaruh signifikan terhadap kualitas laba, (4) investment opportunity set, struktur modal, pertumbuhan laba secara bersamaan berpengaruh signifikan terhadap kualitas laba. This research aims to find out whether there is an influence of investment opportunityset, capital structure, and profit growth on profit quality in property, real estate, and construction companies listed on the Indonesia Stock Exchange (IDX). This research uses a descriptive type of research with quantitative techniques. The population in this study is a property, real estate, and construction company listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. The sampling technique in this study used purposivesampling, with a sample number of 23 property, real estate, and construction companies. Data collection techniques use documentation methods through the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id and www.idnfinancial.com. The data analysis method used is multiple-line regression analysis with the Eviews 9 tool. The results of this study showed that (1) investment opportunity set did not have a significant effect on profit quality,(2) capital structure significantly affect profit quality,(3) profit growth did not have a significant effect on profit quality, (4) investment opportunity set,capital structure, profit growth simultaneously significantly on profit quality.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorChusna, Flourien NurulNIDN0301037701flo@stei.ac.id
Uncontrolled Keywords: investment opportunity set, struktur modal, pertumbuhan laba
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Mrs Ika Mahardika
Date Deposited: 20 Dec 2021 07:03
Last Modified: 18 Oct 2022 03:03
URI: http://repository.stei.ac.id/id/eprint/6315

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