DETERMINAN KUALITAS LABA STUDI PADA FINANCIAL TIMES STOCK EXCHANGE (FTSE) ASEAN STAR PERIODE 2014-2015

LAILA, NIDA (2019) DETERMINAN KUALITAS LABA STUDI PADA FINANCIAL TIMES STOCK EXCHANGE (FTSE) ASEAN STAR PERIODE 2014-2015. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Earnings quality is the quality of earnings information presented in the financial statements which reflects the actual performance of the firm. The quality is reflected in the investors’ responses on earnings publication. In this research, earnings quality is measured by earnings response coefficient. This study aimed to investigate the effect of leverage, firm performance (ROA) and the liquidity on earnings quality is measured using the Earnings Response Coefficients. This study was performed on companies listed in Financial Times Stock Exchange (FTSE) ASEAN STAR 2014-2015 period. Samples were obtained by 110 by purposive sampling method . The technique of data analysis used is multiple linear regression analysis. Firm performance measured by the return on assets (ROA), and liquidity measured by current ratio (CR). The result showed that leverage had influence on earnings quality. Meanwhile, firm performance and liquidity had no effect on earnings response coefficient (ERC). Key Words: Leverage, Firm Performance, Liquidity, and Earnings Response Coefficient Kualitas laba merupakan kualitas informasi laba yang tersedia dalam laporan keuangan yang mencerminkan kinerja perusahaan yang sesungguhnya. Kualitas laba tersebut tercermin dalam respon investor atas laba yang dipublikasi. Dalam penelitian ini kualitas laba diukur dengan earnings response coefficient.. Penelitian ini bertujuan untuk meneliti pengaruh dari leverage, kinerja perusahaan, dan likuiditas pada kualitas laba yang di ukur menggunakan Earnings Response Coefficients. Penelitian ini dilakukan pada perusahaan yang terdaftar di Financial Times Stock Exchanges (FTSE) ASEAN STAR periode 2014-2015. .Menggunakan metode purposive sampling, sampel yang diperoleh sebanyak 110. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Kinerja perusahaan diukur dengan return on assets (ROA), sedangkan likuiditas diukur dengan current ratio (C-R). Hasil penelitian menunjukan bahwa leverage berpengaruh positif terhadap ERC. Sementara itu, kinerja perusahaan dan likuiditas tidak berpengaruh terhadap ERC. Key Words:Leverage, Kinerja Perusahaan, Likuiditas dan Koefisien Respon Laba

Item Type: Thesis (S2)
Call Number: TM/51/19/066
NIM: 55115110061
Uncontrolled Keywords: Leverage, Kinerja Perusahaan, Likuiditas dan Koefisien Respon Laba
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
700 Arts/Seni, Seni Rupa, Kesenian > 700. Arts/Seni, Seni Rupa, Kesenian > 700.1-700.9 Standards Subdivisions of The Arts/Subdivisi Standard dari Karya Seni > 700.4 Special Topics in The Arts/Topik Tertentu dalam Karya Seni > 700.41 Arts Displaying Specific Qualities of Style, Mood, Viewpoint/Seni Menampilkan Kualitas Gaya Tertentu, Suasana Hati, Sudut Pandang
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Oct 2019 06:31
Last Modified: 10 Oct 2019 06:31
URI: http://repository.mercubuana.ac.id/id/eprint/51258

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