CD Skripsi

Pengaruh Profitabilitas, Pertumbuhan Laba, Dan Investment Opportunity Set (Ios) Terhadap Kualitas Laba Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

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This research aims to test and analyze the influence of profitability, growth and Investment Opportunity Set (IOS) on earnings quality with the audit committee as a moderating variable listed on the Indonesia Stock Exchange 2017-2021. The sampling technique for this research uses a purposive sampling method and the sample obtained was 64 companies. The data analysis method used is multiple linear regression analysis with and MRA (Moderated Regression Analysis) using the IBM SPSS Statistics 25 application. The findings of this research show that profitability, profit growth and profitability moderated by the audit committee have an effect on earnings quality. Meanwhile, the Investment Opportunity Set (IOS), profit growth which is moderated by the audit committee, and the Investment Opportunity Set (IOS) which is moderated by the audit committee have no effect on earnings quality.



Keywords: profitability, profit growth, investment opportunity set, audit committee, earnings quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110962

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110962

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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