Pramananta, Gede Adis and Putu Piima Wulandari, SE,MSA,AK. (2023) Faktor-Faktor Mempengauhi Kualitas Laba Pada Perusahaan Manufaktu Di Busa Efekindonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji secara empiris faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) tahun 2019 – 2021. Earnings Response Coefisien (ERC) diukur. Faktor-faktor yang diteliti adalah leverage, profitabilitas, dan likuiditas pada perusahaan industri manufaktur yang terdaftar di BEI tahun 2019 – 2021. Perusahaan yang diambil berjumlah 51 perusahaan, data perusahaan yang dapat diolah sebanyak 30 perusahaan selama 3 periode yaitu 90 sampel. Metode pengambilan sampel menggunakan purposive sampling, sedangkan teknik pengujian yang digunakan adalah analisis regresi linier dan menggunakan program SPSS. Hasil pengujian menunjukkan bahwa variabel leverage berpengaruh negatif signifikan terhadap kualitas laba. Kemudian variabel profitabilitas berpengaruh positif terhadap kualitas laba. Sedangkan variabel likuiditas berpengaruh negatif tidak signifikan terhadap kualitas laba.
English Abstract
This study aims to empirically examine the factors that influence the quality of earnings in manufacturing companies on the Indonesia Stock Exchange (IDX) in 2019 – 2021. Earnings Response Coefficient (ERC) is measured. The factors studied are leverage, profitability, and liquidity in industrial manufacturing companies listed on the IDX in 2019 - 2021. There were 51 companies taken, company data that could be processed were 30 companies for 3 periods, namely 90 samples. The sampling method uses purposive sampling, while the testing technique used is linear regression analysis and uses the SPSS program. The test results show that the leverage variable has a significant negative effect on earnings quality. Then the profitability variable has a positive effect on earnings quality. Meanwhile, the liquidity variable has no significant negative effect on earnings quality.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020260 |
| Uncontrolled Keywords: | Kualitas laba, Leverage, Profitabilitas, Likuiditas |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 11 Dec 2023 02:35 |
| Last Modified: | 11 Dec 2023 02:35 |
| URI: | http://repository.ub.ac.id/id/eprint/205112 |
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