PENGARUH RETURN ON ASSET, INVESMENT OPPORTUNITY SET DAN LEVERAGE TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2014-2016)

LUTHFIANTO, MUHAMMAD (2019) PENGARUH RETURN ON ASSET, INVESMENT OPPORTUNITY SET DAN LEVERAGE TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influence of return on asset, investment opportunity set, leverage and quality earning. The object for this research is the manufacture companies go public in Indonesian. stock exchange from 2014 to 2016. This research was done to 15 companies by using quantitative approach. Thus, data analysis which is used is statistic analysis in the form of double linear regression test. The result of this research show that either simultaneously or partially, the variable of return on asset, investment opportunity set, leverage and quality earning of the food and beverage companies go public in Indonesian. It has been proven form result of (f) simoultan test and the result of (t) partial shows significant point of one independent variable that support hipothesys. Therefore the accepted assumption is , there is influence between return on asset, investment opportunity set, leverage and earning of quality the food and beverage companies go public in Indonesian. stock exchange from 2014 to 2016. Keywords : return on asset, investment opportunity set, leverage, and quality of earning Penelitian ini untuk mengetahui pengaruh return on asset, investment opportunity set, leverage terhadap kualitas laba. Objek penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia (idx) tahun 2014 – 2016. Penelitian ini dilakukan terhadap 15 perusahaan dengan menggunakan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan, variabel return on asset, investment opportunity set, leverage pada perusahaan manufaktur sub yang terdaftar di bursa efek Indonesia (idx). Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji T) juga menunjukan nilai signifikan dari satu variabel bebas yang mendukung hipotesa. Oleh karena itu dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variabel return on asset terhadap kualitas laba perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia (idx) tahun 2014 – 2016. Kata kunci : Return on asset, Investment Opportunity Set, Leverage dan Kualitas Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 630
NIM/NIDN Creators: 43216110453
Uncontrolled Keywords: Return on asset, Investment Opportunity Set, Leverage dan Kualitas Laba
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Jan 2019 02:57
Last Modified: 22 Jan 2019 08:37
URI: http://repository.mercubuana.ac.id/id/eprint/46589

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