CD Skripsi

Pengaruh Sruktur Modal, Ukuran Perusahaan, I Nvestment Opportuni Ty Set ( I Os ) D An Pertumbuhan Laba Terhadap Kualitas Laba (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

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This research aims to determine the influence of capital structure, company size, investment opportunity set (IOS) and profit growth on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, totaling 220 companies. The sample selection in this study used purposive sampling method. The samples selected in this study were 65 companies selected based on predetermined criteria with a period of 5 years so that the total data was 325. The data analysis method used is multiple linear regression analysis. The research results show that company size, investment opportunity set (IOS) have an effect on earnings quality, while capital structure and profit growth have no effect on earnings quality.
Key words: earnings quality, capital structure, company size, investment opportunity set (IOS) and profit growth.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110910

Penerbit

Pekanbaru : Universitas Riau- FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110910

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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