PENGARUH LIKUIDITAS, INVESTMENT OPPORTUNITY SET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KUALITAS LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Tambang Batubara Yang Terdaftar Di BEI tahun 2013-2017)

NOVRICA, FARIN (2019) PENGARUH LIKUIDITAS, INVESTMENT OPPORTUNITY SET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KUALITAS LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Tambang Batubara Yang Terdaftar Di BEI tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of liquidity, investment opportunity set, leverage, institutional ownership, and audit committees on earnings quality in coal mining companies. The sample of this study is 40 coal mining companies listed on the Indonesia Stock Exchange (IDX) from 2013-2017. The analysis technique used is regression analysis (RA) using the SPSS 20 program. This study uses an independent variable of liquidity, investment opportunity set, leverage, institutional ownership and audit committee and the dependent variable is the quality of earnings. The results of this study that in simultaneous testing (Test F), variable liquidity, investment opportunity set, leverage, institutional ownership and audit committee have a significant effect on the quality of earnings. In partial testing (T Test), institutional ownership variables show significant negative results on earnings quality, but the liquidity, investment opportunity set, leverage and audit committee do not show significant results. Keywords : Liquidity, Investment Opportunity Set, Leverage, Institusional Ownership, Audit Committee, Earning Quality. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, investment opportunity set, leverage, kepemilikan institusional, dan komite audit terhadap kualitas laba pada perusahaan tambang batubara. Sampel penelitian ini adalah 40 perusahaan tambang batubara yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2013-2017. Teknik analisis yang digunakan adalah regression analysis (RA) dengan menggunakan program SPSS 20. Penelitian ini menggunakan variabel independen likuiditas, investment opportunity set, leverage, kepemilikan institusional dan komite audit dan variabel dependen adalah kualitas laba. Hasil dari penelitian ini bahwa pada pengujian secara serentak (Uji F), variabel likuiditas, investment opportunity set, leverage, kepemilikan institusional dan komite audit berpengaruh signifikan terhadap kualitas laba. Pada pengujian secara parsial (Uji T), variabel kepemilikan institusional menunjukkan hasil negatif signifikan terhadap kualitas laba, tetapi variabel likuditas, investment opportunity set, leverage dan komite audit tidak menunjukkan hasil yang signifikan. Kata kunci : Likuditas, Leverage, Investment Opportunity Set, Kepemilikan Institusional, Komite Audit, Kualitas Laba.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 134
Call Number: SE/32/19/313
NIM: 43215110005
Uncontrolled Keywords: Likuditas, Leverage, Investment Opportunity Set, Kepemilikan Institusional, Komite Audit, 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
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 > 657.452 Audit Reports/Laporan 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 > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 30 Dec 2019 05:24
Last Modified: 07 Jan 2020 04:38
URI: http://repository.mercubuana.ac.id/id/eprint/53118

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