NINGRUM, DIAN WAHYU (2019) PENGARUH LIKUIDITAS, DEWAN KOMISARIS INDEPENDEN, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Indeks LQ45 Yang Tercatat Di Bursa Efek Indonesia Periode 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research has a purpose to know the effect of liquidity, the independent board of commissioners, capital structure, and firm size on earnings quality. Earnings quality measured by Penman approach model with the ratio of cash flow from operation divided by net income. Liquidity measured by current ratio. The independent board of commissioners measured by comparing the number of independent commissioners with the total number of board commissioners. Firm size measured by logaritma natural of total asset. The object for this research is LQ45 index companies listed on the Indonesia Stock Exchange for 2014-2017. The sample in this research was 72 samples by using purposive sampling method. The model of statistic analysis uses the form of multiple regression test. The results of this research indicate that Liquidity and Capital Structure have a negative effect on Earnings Quality, while Independent Board of Commissioners and Firm Size doesn’t effect on Earnings Quality. Keywords : Earnings Quality, Liquidity, Independent of Commissioners, Capital Structure, and Firm Size Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, dewan komisaris independen, struktur modal dan ukuran perusahaan terhadap kualitas laba. Kualitas laba diukur menggunakan model pendekatan Penman dengan rasio arus kas operasi dibagi dengan laba bersih. Likuiditas diukur menggunakan current ratio. Dewan Komisaris Independen diukur dengan membandingkan jumlah komisaris independen dengan jumlah dewan komisaris secara keseluruhan. Struktur modal diukur menggunakan debt to equity ratio. Ukuran perusahaan diukur menggunakan logaritma natural of total asset. Objek penelitian ini adalah perusahaan yang tergabung dalam indeks LQ45 yang tercatat pada Bursa Efek Indonesia periode 2014-2017. Sampel penelitian ini adalah 72 sampel dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah model analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Likuiditas dan Struktur Modal berpengaruh negatif terhadap Kualitas Laba, sedangkan Dewan Komisaris Independen dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. Kata Kunci : Kualitas Laba, Likuiditas, Komisaris Independen, Struktur Modal, dan Ukuran Perusahaan
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