KHAERUNISA, SAFIRA (2025) PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi Pada Perusahaan Manufaktur Sub-Sektor Barang Konsumsi Non-Primer yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of profitability, liquidity, and firm size on earnings quality. High profitability generally indicates good financial performance, but under certain conditions, it may affect the reliability of the published earnings information. Liquidity reflects a company’s ability to meet short-term obligations, thereby influencing the stability of financial statements and the quality of earnings produced. Meanwhile, firm size is often associated with the intensity of monitoring and information disclosure, which also determines the extent to which reported earnings reflect the actual economic conditions. This study examines manufacturing companies in the non-primary consumer goods subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research employs a causal quantitative approach, with data processed using SPSS version 25, and data collection carried out through documentation. The sample was determined using a purposive sampling method, resulting in 144 observations that met the criteria for analysis. The findings of this study indicate that profitability has a negative effect on earnings quality, liquidity has a negative effect on earnings quality, while firm size has no effect on earnings quality. Keywords: Profitability, Liquidity, Firm Size, Earnings Quality. Penelitian dilaksanakan dengan tujuan menganalisis pengaruhnya profitabilitas, likuiditas, serta ukuran perusahaan terhadap kualitas laba. Profitabilitas tinggi umumnya menunjukkan kinerja keuangan yang baik, tetapi dalam kondisi tertentu, dapat memengaruhi keandalan informasi laba yang dipublikasikan. Likuiditas menggambarkan kapabilitas yang perusahaan miliki dalam menjalankan kewajiban berjangka pendek, sehingga berdampak terhadap stabilitas laporan keuangan dan kualitas laba yang dihasilkan. Sementara itu, ukuran perusahaan sering dikaitkan dengan intensitas pengawasan dan pengungkapan informasi, yang juga menentukan seberapa jauh keuntungan yang disampaikan menggambarkan kondisi ekonomi aktual. Peneliti di sini menguji perusahaan manufaktur di subsektor barang konsumsi non primer yang terdaftar di PT Bursa Efek Indonesia tahun 2020–2023. Penelitian ini mempergunakan jenis kuantitatif kausal, yang diolah menggunakan aplikasi pengolahan data yaitu SPSS 25, teknik pengumpulan data dokumenstasi. Sampel ditentukan melalui purposive sampling dan menghasilkan sejumlah 144 data observasi yang sesuai kriteria analisis. Berdasarkan dari hasil penelitan yang sudah dilaksanakan didapati kesimpulan bahwasanya profitabilitas memberikan pengaruh negatif terhadap kualitas laba, likuiditas memberikan pengaruh negatif terhadap kualitas laba, serta ukuran perusahaan tidak memberikan pengaruh terhadap kualitas laba. Kata Kunci : Profitabilitas, Likuiditas, Ukuran Perusahaan, Kualitas Laba.
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