CD Skripsi

Pengaruh Investment Opportunity Set, Ukuran Perusahaan, Struktur Modal, Likuiditas Dan Konservatisme Akuntansi Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2018)

---

This study aims to examine and analyze the influence of investment opportunity
set, company size, capital structure, liquidity and accounting conservatism on earnings
quality. This study uses secondary data. Data collection technique used is documentation.
Data analysis method used is classic assumption test. Sample selection technique used is
purposive sampling from manufacturing company in the consumer goods industry sector
listed on Indonesian Stock Exchange in 2015 until 2018. Obtained 128 samples from 32
company for 4 years. Hypothesis testing is performed using multiple linear regression
analysis. The results of this study indicate that (1) investment opportunity set has a
positive effect on earnings quality, (2) company size has a positive effect on earnings
quality, (3) capital structure has a negative effect on earnings quality, (3) Liquidity has a
positive effect on earnings quality, ( 5) accounting conservatism has a positive effect on
earnings quality.
Keywords : Earning Quality, Investment Opportunity Set, Company Size, Capital
Structure, Liquidity and Accounting Conservatism

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 120 (0121)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0121)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar