PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PERUSAHAAN MANUFAKTUR

Septriana, Tri (2022) PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PERUSAHAAN MANUFAKTUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Modal, Pertumbuhan Laba dan Investment Opportunity Set terhadap Kualitas Laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linear berganda dengan SPSS 25. Populasi dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sampai dengan tahun 2019. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 33 perusahaan sehingga total observasi dalam penelitian ini sebanyak 99 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id, dan pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa secara simultan Struktur modal, Pertumbuhan laba, Investment Opportunity Set secara bersamaan tidak berpengaruh terhadap kualitas laba. Sedangkan secara parsial struktur modal berpengaruh negatif dan signifikan terhadap kualitas laba, sedangkan pertumbuhan laba dan Investment Opportunity Set tidak berpengaruh terhadap kualitas laba. This study aims to analyze the effect of Capital Structure, Profit Growth, and Investment Opportunity Set on Earning Quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses descriptive research with a quantitative approach as measured using multiple linear regression-based methods with SPSS 25. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample was determined based on the purpose sampling method, with 33 companies for the sampling and the total observations in this study were 99 observations. The data used in this research is secondary data. The documentation through the IDX official website: www.idx.co.id is a method for this study, and the t-test is for hypothesis testing The result of the study, it can be concluded that of Capital Structure, Profit Growth, and Investment Opportunity Set simultaneously has not affect Earnings Quality. Meanwhile, with partially level Capital Structure has a negative and significant on Earnings Quality, while Earning Growth and Investment Opportunity Set has no significant effect on Earnings Quality

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorYusrizal, Muhammadnidn0321076101muhammadyusrizal@gmail.com
Uncontrolled Keywords: Struktur modal, Pertumbuhan laba, Investment Opportunity Set (IOS), Kualitas laba
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Mrs Tri Septriana
Date Deposited: 28 Nov 2022 02:04
Last Modified: 28 Nov 2022 02:04
URI: http://repository.stei.ac.id/id/eprint/8923

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