NOVITASARI, SRI (2022) PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Pada Perusahaan Sub Sektor Keramik, Porselen dan Kaca yang Tercatat di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to find out and analyze the Capital Structure, Liquidity and Investment Opportunity Set Against Profit Quality (In Ceramic, Porcelain and Glass Sub-Sector Companies period 2016-2020). The population in this study is all sub-sector companies of ceramics, porcelain and glass listed on the Indonesia Stock Exchange (IDX) during the period 2016-2020. The samples in this study were obtained using purposive sampling method, which is the selection of samples taken with predetermined requirements or criteria. Based on purposive sampling method obtained as many as 6 companies from 8 sub-sector companies ceramics, porcelain and glass listed on the Indonesia Stock Exchange (IDX). The data collection method in this study uses secondary data that has been processed, and obtained based on annual financial statements that have been audited and published by each company in 2016- 2020. The analysis method used is data panel regression using EViews version 11 program. Based on the results of data analysis, it shows that partially Debt to Equity Ratio, Current Ratio and Market to Book Value of Assets have a significant effect on Earning Quality in ceramic, porcelain and glass sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Keywords: Capital Structure, Liquidity, Investment Opportunity Set and Profit Quality Penelitian ini bertujuan untuk mengetahui dan menganalisis Struktur Modal, Likuiditas dan Investment Opportnity Set Terhadap Kualitas Laba (Pada Perusahaan Sub sektor Keramik, Porselen dan Kaca Periode 2016-2020). Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor keramik, porselen dan kaca yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020. Sampel dalam penelitian ini diperoleh menggunakan metode purposive sampling, yaitu pemilihan sampel yang diambil dengan persyaratan atau kriteria-kriteria yang telah ditentukan. Berdasarkan metode purposive sampling diperoleh sebanyak 6 perusahaan dari 8 perusahaan sub sektor keramik, porselen dan kaca yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengumpulan data dalam penelitian ini menggunakan data sekunder yang sudah diolah, dan diperoleh berdasarkan laporan keuangan tahunan yang telah diaudit dan dipublikasikan oleh setiap perusahaan tahun 2016-2020. Metode analisis yang digunakan adalah regresi data panel dengan menggunakan program EViews versi 11. Berdasarkan hasil analisis data menunjukkan bahwa secara persial Debt to Equity Ratio, Current Ratio dan Market to Book Value of Assets berpengaruh signifikan terhadap Kualitas Laba pada perusahaan sub sektor keramik, porselen dan kaca yang tercatat di Bursa Efek Indonesia periode 2016-2020. Kata Kunci: Struktur Modal, Likuiditas, Investment Opportunity Set dan Kualitas laba
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