Image of Pengaruh Struktur Modal, Likuiditas, Konservatisme Akuntansi, Dan Investment Opportunity Set (Ios) Terhadap Kualitas Laba (Studi Empiris Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2023)
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Pengaruh Struktur Modal, Likuiditas, Konservatisme Akuntansi, Dan Investment Opportunity Set (Ios) Terhadap Kualitas Laba (Studi Empiris Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2023)

ABSTRACT
This study aims to determine the effect of capital structure, liquidity, accounting
conservatism, and Investment Opportunity Set (IOS) on earnings quality. The
research employs a quantitative approach, utilizing secondary data obtained from
the annual financial statements and annual reports of the companies. The
population in this study consists of consumer non-cyclical companies listed on the
Indonesia Stock Exchange during the period of 2020-2023. Using purposive
sampling, 81 companies were selected as the sample. The results of the multiple
linear regression analysis, conducted using SPSS Statistics version 25, indicate
that capital structure does not affect earnings quality. Meanwhile, liquidity,
accounting conservatism, and Investment Opportunity Set (IOS) have a significant
effect on earnings quality.
Keywords: earnings quality, capital structure, liquidity, accounting conservatism,
Investment Opportunity Set

Ketersediaan
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Perpustakaan Universitas Riau 2102136248
2102136248
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102136248
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102136248
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
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Tidak tersedia versi lain

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