Aprilia, Lisa Dwi (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini menguji pengaruh kepemilikan institusional, struktur modal, ukuran perusahaan, profitabilitas, dan likuiditas terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2018. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Pemilihan sampel menggunakan metode purposive sampling dan di dapatkan 295 sampel. Hasil penelitian menunjukan bahwa kepemilikan institusional, struktur modal, profitabilitas, dan likuiditas tidak berpengaruh terhadap kualitas laba. Sedangkan ukuran perusahaan berpengaruh positif terhadap kualitas laba. ABSTRACT This study exam to addres institusional ownership, capital structure, company size, prifitability, and liquidity on earnings quality in manufacturing companies listed on the IDX 2016-2018. The opulation n this study are all companies listed on the indonesia Stock Exchange in 2016-2018. sample selection using purposive sampling method and obtained 295 samples. The result showed that institusional owership, captital structure, profitability and liquidity had no effect on earnings quality.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2040 NIM 16.05.52.0012 |
| Uncontrolled Keywords: | Kata kunci : Kepemilikan Institusional, Struktur Modal, Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Kualitas Laba. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 06 May 2020 04:33 |
| Last Modified: | 11 May 2020 03:52 |
| URI: | http://eprints.unisbank.ac.id/id/eprint/6664 |
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