KUSUMAWARDANI, ANGGITA (2020) PENGARUH ASIMETRI INFORMASI, KOMITE AUDIT, PROFITABILITAS DAN LEVERAGE TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the effect of of information asymmetry, audit committee, profitability, and leverage on earnings quality. This research was conducted at manufacturing companies listed on the Indonesian stock exchange. The sampling technique used in this study was purposive sampling. The sample in this study were 314 data from 114 manucaturing companies listed on the Indonesia Stock Exchange in the 2015-2017. The data analysis technique used is multiple linear regression analysis consisting of two variables, namely the dependent variable and the independent variable. The results of this study indicate that information asymmetry does not affect the earnings quality, audit committe does not affect the earnings quality, profitability has a significant positive effect on the earnings quality, leverage has a significant positive effect on the earnings quality. Keywords : earnings quality, information asymmetry, audit committee, profitability, leverage Penelitian ini bertujuan untuk mengetahui pengaruh Asimetri Informasi, Komite Audit, Profitabilitas, dan Leverage terhadap Kualitas Laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sampel dalam penelitian ini sebanyak 314 data dari 114 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2015-2017 yang memenuhi kriteria. Teknik analisa data yang digunakan adalah analisis regresi linier berganda yang terdiri dari 2 (dua) variabel yaitu variabel dependen dan variabel independen. Hasil penelitian ini menunjukan bahwa Asimetri Informasi tidak berpengaruh signifikan terhadap Kualitas Laba, Komite Audit tidak berpengaruh signifikan terhadap Kualitas Laba, Profitabilitas berpengaruh signifikan terhadap Kualitas Laba, dan Leverage berpengaruh signifikan terhadap Kualitas Laba. Kata kunci: Kualitas Laba, Asimetri Informasi, Komite Audit, Profitabilitas, leverage
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