ANALISIS PENGARUH LIKUIDITAS, PERTUMBUHAN LABA DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2012-2016)

FATIHAH, VINITA NOVIANI (2018) ANALISIS PENGARUH LIKUIDITAS, PERTUMBUHAN LABA DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of liquidity, growth, and investment opportunity set. The object of this research is a food and beverage company during the period 2012-2016 totaling 18 companied. Sampling is done by using purposive sampling. Based on predefined criteria obtained a sample of 12 companies. The data used is secondary data drawn by the method of documentation by accesing the site www.idx.ac.id and the official website of each company. Analytical methods used is multiple regression analysis. The result showed that non-financial company in Indonesia Stock Exchange (BEI) period 2012-2016. This study was conducted with 18 samples of non-financial companies. The sampling technique used in this study used purposive smpling and to test the hypothesis using multiple linear regression analysis tools with SPSS software version 20. The results of this study indicate that growth variables significantly influence the quality of profit. While corporate liquidity and investment opportunity set have no significant effect on quality of profit. Keywords : liquidity, growth, investment opportunity set, quality of profit Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Likuiditas, Pertumbuhan Laba dan Investment Opportunity Set terhadap Kualitas laba (Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2012-2016). Populasi pada penelitian ini adalah perusahaan yang konsisten dan tergabung dalam Bursa Efek Indonesia selama periode 2012-2016 yang berjumlah 18 perusahaan. Pengambilan sampel yang digunakan adalah purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel berjumlah 12 perusahaan. Jenis data yang digunakan adalah data sekunder yang diambil dengan metode dokumentasi dengan mengakses situs www.idx.co.id dan situs masingmasing resmi perusahaan. Metode analisis yang digunakan adalah analisis regresi berganda dengan software SPSS versi 20. Hasil penelitian ini menunjukkan bahwa variabel likuiditas dan investment opportunity set tidak signifikan terhadap kualitas laba. Sedangkan pertumbuhan laba signifikan positif terhadap kualitas laba. Kata kunci : likuiditas, pertumbuhan laba, investment opportunity set, kualitas laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 190
NIM/NIDN Creators: 43214010288
Uncontrolled Keywords: likuiditas, pertumbuhan laba, investment opportunity set, kualitas laba
Subjects: 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 01 Dec 2021 12:32
Last Modified: 26 Jan 2022 07:34
URI: http://repository.mercubuana.ac.id/id/eprint/51210

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