MARYATI, MARYATI (2022) PENGARUH PERTUMBUHAN LABA, STRUKTUR MODAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2017 – 2021). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Earnings quality is the ability of earnings in financial statements to explain the actual condition of the company's earnings as well as being used in predicting future earnings. Quality earnings show optimism that can predict future profits. This study is for the purpose of empirically testing the effect of profit growth, capital structure, and investment opportunity sets on earnings quality which is moderated by company size in manufacturing companies in the consumer goods sector listed on the IDX in 2017 to 2021. Purposive sampling was used in the sample selection method of this study with the sample obtained, namely 26 companies with a total of 130 data observations. Panel regression data analysis in statistical calculations with the help of Eviews12 was used in this study. Based on the results of the output of Eviews12 with the conclusion of the hypothesis test stated that profit growth and capital structure have no effect on earnings quality. While the investment opportunity set affect the quality of earnings. After being moderated by company size, the results show that company size is not proven to moderate the effect of profit growth and capital structure on earnings quality, while company size is proven to be able to moderate the effect of investment opportunities on earnings quality. Keyword : Earning Quality; Profit Growth; Capital Structure; Investment Opportunity Set; Firm Size Kualitas laba merupakan kemampuan laba dalam laporan keuangan untuk menjelaskan kondisi laba perusahaan yang sesungguhnya sekaligus digunakan untuk memprediksi laba dimasa depan. Laba yang berkualitas menunjukkan keoptimisan yang dapat memprediksi laba selanjutnya. Penelitian ini bertujuan untuk menguji secara empiris pengaruh pertumbuhan laba, struktur modal, dan investment opportunity set terhadap kualitas laba yang dimoderasi oleh ukuran perusahaan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI tahun 2017 s.d 2021. Purposive sampling digunakan dalam metode pemilihan sampel penelitian ini dengan sampel diperoleh yaitu 26 perusahaan dengan total pengamatan 130 data. Analisis regresi data panel pada perhitungan statistik dengan bantuan Eviews12 digunakan dalam penelitian ini. Berdasarkan hasil output Eviews12 dengan kesimpulan uji hipotesis menyatakan pertumbuhan laba dan struktur modal tidak berpengaruh pada kualitas laba. Sedangkan investment opportunity set berpengaruh terhadap kualitas laba. Setelah dimoderasi oleh ukuran perusahaan diperoleh hasil bahwa ukuran perusahaan tidak terbukti memoderasi pengaruh pertumbuhan laba dan struktur modal terhadap kualitas laba, sementara ukuran perusahaan terbukti mampu memoderasi pengaruh investment opportunity set terhadap kualitas laba. Kata Kunci : Kualitas Laba; Pertumbuhan Laba; Struktur Modal; Investment Opportunity Set; Ukuran Perusahaan.
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