PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia tahun 2015-2019)

PUTRI, YUNANDA MILENIA (2021) PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The Purpose of this research is to examine the influence Liquidity, Company Size, Leverage, and Profitability on Earning Quality. The subjects in this study were food and beverage companies with the sampling technique using purposive sampling method with a total sample size of 16 food and beverage companies listed on the Indonesia Stock Exchange with an observation period during 2015-2019. The research design used is causal. The data analysis method uses multiple linear regression analysis using Eviews 10. The results of this study indicate that Liquidity and Company Size have a positive but insignificant effect on Earning Quality, Leverage has a negative and insignificant effect on Earning Quality, and Profitability has a negative but significant effect on Earning Quality. Keywords: Liquidity, Company Size, Leverage, Profitability, and Earning Quality Penelitian ini bertujuan untuk`menguji pengaruh Likuiditas, Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Kualitas Laba. Subjek dalam penelitian ini adalah perusahaan food and beverage dengan teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel yang digunakan sebanyak 16 perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan selama tahun 2015-2019. Desain penelitian yang digunakan adalah kausal. Metode analisis data menggunakan analisis regresi linear berganda dengan menggunakan Eviews 10. Hasil penelitian ini menunjukan bahwa Likuiditas dan Ukuran Perusahaan berpengaruh positif tetapi tidak signifikan terhadap Kualitas Laba, Leverage berpengaruh negatif dan tidak signifikan terhadap Kualitas Laba, dan Profitabilitas berpengaruh negatif tetapi signifikan terhadap Kualitas Laba. Kata kunci: Likuiditas, Ukuran Perusahaan, Leverage, Profitabilitas, Kualitas Laba.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010203
Uncontrolled Keywords: Likuiditas, Ukuran Perusahaan, Leverage, Profitabilitas, 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 > 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Mar 2023 03:08
Last Modified: 10 Mar 2023 03:08
URI: http://repository.mercubuana.ac.id/id/eprint/74947

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