Dwi, Kurniawati (2018) ANALISIS PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, LIKUIDITAS, INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016. Bachelor (S1) thesis, Universitas Widya Dharma.
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Abstract
DWI KURNIAWATI, NIM. 1422100823. Accounting Study Program, Faculty of Economics. Widya Dharma University Klaten. "Profitability Analysis, Leverage, Firm Size, Liquidity, Investment Opportunity Set (IOS) to Earning Quality at Manufacturing Companies In BEI Year 2016". This study aims to examine the effect of profitability, leverage, firm size, liquidity, investment opportunity set against earnings quality. This study uses quantitative methods with the number of samples in this study are as many as 85 manufacturing companies listed on the Indonesia Stock Exchange in 2016. Sampling using purposive sampling. The research instrument uses secondary data processed from Indonesia Stock Exchange. Statistical test tools used are descriptive statistics, classical assumption test, multiple linear regression analysis, coefficient of determination (R2), F test, t test. Adjusted R2 shows a value of 65.2%, it states that the quality of earnings can be explained by profitability, leverage, firm size, liquidity, investment opportunity set while the remaining 34.8% is influenced by other factors outside the variables studied. The results showed that profitability has a positive effect on earnings quality while leverage, firm size, liquidity, investment opportunity set has no effect on earnings quality.
| Item Type: | Thesis (Bachelor (S1)) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Unwidha Perpustakaan Unwidha |
| Date Deposited: | 08 Mar 2019 01:57 |
| Last Modified: | 08 Mar 2019 01:57 |
| URI: | http://repository.unwidha.ac.id/id/eprint/1071 |
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