CD Skripsi
Pengaruh Kualitas Informasi Akuntansi , Ukuran Perusahaan Dan Profitabilitas Terhadap Utang Usaha (Studi Empiris Pada Perusahaan Sektor Infrastruktur,Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)
This research is aimed to examine effect to accounting information quality
, company size and profitability on trade credit. The research sample was 39
companies in infrastructure, utility and transportation sectors listed in Indonesia
Stock Exchange (IDX) during 2013-2016. The research was based on purposive
sampling method. The total of data in this study were 156 companies. Data
analysis used multiple regression test by using SPSS 21.0 version. The results of
this research showed that accounting information quality has a negative impact
on trade credit significance of 0.012. The results of this research showed that firm
size have a positive impact on trade credit significance of 0.001. The results of
this research showed that profitability have a negative impact on trade credit
significance of 0.000.
Keywords: Quality of Accounting Information, firm Size,Profitability, Trade
Credit.
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