AZLIANTI, NAZILA PUTRI (2023) PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Dalam BEI Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan leverage terhadap kualitas laporan keuangan dengan profitabilitas sebagai variabel moderating. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar dalam Bursa Efek Indonesia periode 2017-2021. Metode penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling dan diperoleh 90 sampel data observasi. Penelitian ini merupakan penelitian kausal dan analisis data dilakukan dengan analisis regresi dengan menggunakan program SPSS versi 25. Hasil analisis data menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap kualitas laporan keuangan, leverage tidak berpengaruh terhadap kualitas laporan keuangan, profitabilitas tidak dapat memoderasi pengaruh ukuran perusahaan dan leverage terhadap kualitas laporan keuangan. Kata kunci: ukuran perusahaan, leverage, profitabilitas, kualitas laporan keuangan. This research aimed to analyze the influence firm size and leverage on financial reporting quality with profitability as a moderating variabel. The population that the subject of research were companies listed on Bursa Efect Indonesia in the period 2017- 2021. The method of determining the sample in this study used purposive sampling technique and obtained 90 sample observation data. This research is casual research and data analysis was done by moderation regression analysis using SPSS version 25 program.The Result of dana analysis showed that firm size had positive effect to financial reporting quality, leverage had no effect to financial reporting quality, profitability couldn’t moderate influence of firm size and leverage towards financial reporting quality. Keywords: firm size, leverage, profitability, financial reporting quality.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218120095 |
| Uncontrolled Keywords: | ukuran perusahaan, leverage, profitabilitas, kualitas laporan keuangan. firm size, leverage, profitability, financial reporting quality. |
| 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: | ALFINA DHEA NOVA |
| Date Deposited: | 13 Apr 2023 02:51 |
| Last Modified: | 13 Apr 2023 02:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/76445 |
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