Claudia, Cindi (2024) PENGARUH PERTUMBUHAN LABA, PROFITABILITAS, DAN LEVERAGE TERHADAP KUALITAS LABA Studi Empiris Pada Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2022. S1 thesis, Universitas Mercu Buana - Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (COVER)
43219120091-Cindi Claudia-01 Cover - Cindi Claudia.pdf Download (1MB) |
|
Text (BAB I)
43219120091-Cindi Claudia-02 Bab 1 - Cindi Claudia.pdf Restricted to Registered users only Download (760kB) |
|
Text (BAB II)
43219120091-Cindi Claudia-03 Bab 2 - Cindi Claudia.pdf Restricted to Registered users only Download (1MB) |
|
Text (BAB III)
43219120091-Cindi Claudia-04 Bab 3 - Cindi Claudia.pdf Restricted to Registered users only Download (1MB) |
|
Text (BAB IV)
43219120091-Cindi Claudia-05 Bab 4 - Cindi Claudia.pdf Restricted to Registered users only Download (1MB) |
|
Text (BAB V)
43219120091-Cindi Claudia-06 Bab 5 - Cindi Claudia.pdf Restricted to Registered users only Download (589kB) |
|
Text (DAFTAR PUSTAKA)
43219120091-Cindi Claudia-08 Daftar Pustaka - Cindi Claudia.pdf Restricted to Registered users only Download (567kB) |
|
Text (LAMPIRAN)
43219120091-Cindi Claudia-09 Lampiran - Cindi Claudia.pdf Restricted to Registered users only Download (1MB) |
Abstract
This research was conducted with the aim of determining the effect of profit growth, profitability and leverage on earnings quality. This research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sampling technique used a purposive sampling approach with several predetermined criteria to obtain 174 sample data. The research used a quantitative descriptive approach and the analysis technique used was multiple linear regression. The results of this research show that profit growth has no effect on earnings quality. Profitability (ROA) has a positive effect on earnings quality. And leverage has no effect on earnings quality Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari pertumbuhan laba, profitabilitas, dan leverage terhadap kualitas laba. Penelitian ini dilakukan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Teknik pengambilan sampel menggunakan pendekatan purposive sampling dengan beberapa kriteria yang telah ditentukan sehingga diperoleh 174 data sampel. Penelitian digunakan dengan pendekatan deskriptif kuantitatif dan dalam teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa pertumbuhan laba tidak berpengaruh terhadap kualitas laba. Pada profitabilitas (ROA) berpengaruh positif terhadap kualitas laba. Dan leverage tidak berpengaruh terhadap kualitas laba.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219120091 |
| Uncontrolled Keywords: | Profit Growth, Profitability, Leverage, Earnings Quality Pertumbuhan Laba, Profitabilitas, Leverage, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SILMI KAFFA MARISKA |
| Date Deposited: | 21 Jan 2025 02:48 |
| Last Modified: | 21 Jan 2025 02:48 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93633 |
Actions (login required)
 |
View Item |
