PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS, DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA (Studi Kasus Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2012 - 2017)

PRAMESWARI, ELSA SUCI (2019) PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS, DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA (Studi Kasus Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2012 - 2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine and analyze the influence of firm size, capital structure, liquidity and investement opportunity set (ios) on the quality of earnings in the company. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017. The sampling technique in this study used purposive sampling. Based on predetermined criteria from 48 companies listed on the Indonesia Stock Exchange (IDX), only 14 companies met the established research criteria. The data collected is secondary data consisting of the company's financial statements using the registration method through the Indonesia Stock Exchange (IDX) website at www.idx.com. Hypothesis testing uses multiple linear regression analysis. The results showed that the capital structure and liquidity variables were not significant on earnings quality, while company size and opportunity set (ios) significantly influenced earnings quality. Keywords: Quality of Earnings, Company Size, Capital Structure, Liquidity, Investment Opportunity Set (IOS) Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, struktur modal, likuiditas dan investement opportunity set (ios) terhadap kualitas laba pada perusahaan. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012 -2017. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Berdasarkan kriteria yang telah ditentukan dari 48 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), hanya 14 perusahaan yang memenuhi kriteria penelitian yang telah ditetapkan. Data yang dikumpulkan merupakan data sekunder berupa laporan keuangan auditan perusahaan dengan menggunakan metode dokumentasi melalui website Bursa Efek Indonesia (BEI) di www.idx.com. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variable struktur modal dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba, sedangkan ukuran perusahaan dan opportunity set (ios) berpengaruh signifikan terhadap kualitas laba. Kata Kunci: Kualitas Laba, Ukuran Perusahaan, Struktur Modal, Likuditas, Investment Opportunity Set (IOS)

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 552
NIM/NIDN Creators: 43215110584
Uncontrolled Keywords: Kualitas Laba, Ukuran Perusahaan, Struktur Modal, Likuditas, Investment Opportunity Set (IOS)
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: 17 Dec 2021 16:06
Last Modified: 25 May 2022 06:37
URI: http://repository.mercubuana.ac.id/id/eprint/52447

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