KOMALA, SELA SRI (2021) PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PENGUNGKAPAN CSR TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang & Konsumsi yang Terdaftar di Bursa Efek Indonesia 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study was to examine the effect of capital structure, firm size, and CSR disclosure on earnings quality. The population of this research is manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange. The sampling method used is purposive sampling by this 52 companies are obtained for the 2016-2019 observation period. This research is causal research with data analysis using multiple linear regression analysis. The results of this study indicate that capital structure has a negative effect on earnings quality while firm size and disclosure of corporate social responsibility (CSRDI) have positive effect on earnings quality. Keywords: Capital Structure (DER), Firm Size (SIZE), Corporate Social Responsibility (CSRDI), Earnings Quality Tujuan penelitian ini adalah untuk menguji pengaruh struktur modal, ukuran perusahaan, dan pengungkapan CSR terhadap kualitas laba. Populasi penelitian ini adalah perusahaan manufaktur sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia, metode sampling yang digunakan adalah purposive sampling dan diperoleh 52 perusahaan untuk periode pengamatan tahun 2016-2019. Penelitian ini merupakan penelitian kausal dengan analisis data menggunakan analisa regresi linier berganda. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh negatif terhadap kualitas laba, sementara ukuran perusahaan dan pengungkapan corporate social responsibility (CSRDI) berpengaruh positif terhadap kualitas laba. Kata kunci : Struktur modal (DER), Ukuran perusahaan (SIZE), Corporate social responsibility (CSRDI), Kualitas laba
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217010042 |
| Uncontrolled Keywords: | Struktur modal (DER), Ukuran perusahaan (SIZE), Corporate social responsibility (CSRDI), Kualitas laba |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 24 Jul 2023 02:57 |
| Last Modified: | 24 Jul 2023 02:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79521 |
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