PENGARUH INVESTMENT OPPORTUNITY SET, LIKUIDTAS, DAN LEVERAGE TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia 2013-2017)

WINARNI, DEDE (2019) PENGARUH INVESTMENT OPPORTUNITY SET, LIKUIDTAS, DAN LEVERAGE TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia 2013-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aimed to examine the effect of investment opportunity set as measured by the market value to book value of assets ratio, liquidity as measured by the current ratio, and leverage as measured by debt ratio toearnings quality as measured by operating cash flow devided by profit on companies listed on the Indonesia Stock Exchange (IDX). This research study considered causative. The population in this study are all companies listed on the Stock Exchange in 2013 until 2017. While the stud sample was determined by the method of purposive sampling to obtain a sample of 25 companies. Type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis. Based on the results of multiple regression analysis with a significance level of 5%, then the results of the study concluded: (1) investment opportunity non effet and nonsignificant on the quality of earnings at companies listed on the Indonesia Stock Exchange (2) liquidity have a significant negative effect on the quality of earnings at companies listed on the Indonesia Stock Exchange (3) leverage have a significant negative effect on the quality of earnings at companies listed on the Indonesia Stock Exchange. Keywords : Investment Opportunity Set, Market To Book Value Of Asset Ratio, Liquidity, Current Ratio, Leverage, Debt Ratio, Earnings Quality. Tujuan dari penelitian ini adalah untuk menguji pengaruh investment opportunity set, likuiditas, dan leverage terhadap kualitas laba pada perusahaan manufaktur yang terdaftar sektor industri barang konsumsi di Bursa Efek Indonesia (BEI). Penelitian ini tergolong penelitian kausatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2013 sampai 2017. Sedangkan sampel penelitian ini ditentukan dengan metode purposive sampling sehingga diperoleh 125 perusahaan sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi berganda. Berdasarkan hasil analisis regresi berganda dengan tingkat signifikansi 5%, maka hasil penelitian ini menyimpulkan: (1) investment opportunity set tidak berpengaruh dan tidak signifikan terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (2) likuiditas berpengaruh negatif dan signifikan terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (3) leverage berpengaruh negatif signifikan terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kata Kunci : Investment Opportunity Set, Likuiditas, Leverage, Kualitas Laba.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 628
NIM/NIDN Creators: 43215110282
Uncontrolled Keywords: Investment Opportunity Set, Likuiditas, Leverage, 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Dec 2021 18:10
Last Modified: 03 Jun 2022 04:30
URI: http://repository.mercubuana.ac.id/id/eprint/52002

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