PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2015-2018

ROMIANTI, SINAMBELA (2022) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2015-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Kualitas laporan keuangan merupakan faktor penting untuk memberikan informasi yang sesuai dengan keadaan perusahaan yang sebenarnya pada suatu periode. Penelitian ini dilakukan untuk mengetahui pengaruh karakteristik perusahaan yang digambarkan dengan leverage, likuiditas, profitabilitas, ukuran perusahaan, dan umur perusahaan terhadap kualitas laporan keuangan. Penelitian ini merupakan penelitian deskriptif eksplanatori dengan menggunakan data kuantitatif. Sampel penelitian ini berjumlah 18 perusahaan yang merupakan perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang diambil berdasarkan kriteria purposive sampling. Pengambilan keputusan dalam penelitian ini menggunakan teknik regresi linear berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara leverage terhadap kualitas laporan keuangan, terdapat tidak pengaruh antara likuiditas terhadap laporan keuangan, tidak terdapat pengaruh antara profitabilitas terhadap laporan keuangan, terdapat pengaruh antara ukuran perusahaan terhadap laporan keuangan, terdapat pengaruh antara umur perusahaan terhadap kualitas laporan keuangan. The quality of financial statements is an important factor to provide information that is in accordance with the actual state of the company at a period. This research was conducted to determine the influence of company characteristics described by leverage, liquidity, profitability, company size, and age of the company on the quality of financial statements. This study is a descriptive study of excavators using quantitative data. The study sample amounted to 18 companies that are food and beverage sector companies listed on the Indonesia Stock Exchange which were taken based on purposive sampling criteria. The decision-making in this study used multiple linear regression techniques. The results showed that there is an influence between leverage on the quality of financial statements, there is no influence between liquidity on financial statements, no influence between profitability on financial statements, there is influence between the size of the company on financial statements, there is an influence between the age of the company on the quality of financial statements

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKrisnando, KrisnandoNIDN0313037101krisnando@stei.ac.id
Uncontrolled Keywords: Leverage, Likuiditas, Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kualitas Laporan Keuangan
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Mrs Romianti Sinambela
Date Deposited: 09 Jan 2022 13:56
Last Modified: 09 Jan 2022 13:56
URI: http://repository.stei.ac.id/id/eprint/6731

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