Rahmania, Kissy (2019) Pengaruh Konvergensi IFRS, Profitabilitas, Likuiditas, Leverage dan Size Terhadap Kualitas Laba. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Earnings quality is one of information that affect the stakeholders in making decisions about the company. Factors that influence the earnings quality is IFRS convergence, profitability, liquidity, leverage, and size. The purpose of this study is to determine the effect of IFRS convergence, profitability, liquidity, leverage, and size on earnings quality. The method of collecting samples in this study is a purposive sampling method with secondary data taken through the website of the Indonesia Stock Exchange (IDX). This study uses a sample of manufacturing companies, with a final sample of 294 companies. The data analysis technique used is multiple regression analysis. The results of this study describe that profitability affect the earnings quality, meanwhile IFRS convergence, liquidity, leverage and size do not affect the earning quality.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | KISSY RAHMANIA |
| Date Deposited: | 22 Oct 2019 07:51 |
| Last Modified: | 22 Oct 2019 07:51 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5037 |
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