Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas dan Komite Audit Terhadap Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2018

Azizah, Madina Nur (2020) Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas dan Komite Audit Terhadap Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2018. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to analyze the effect of capital structure, company size, liquidity and audit committee on earnings quality. The independent variable in this study is the capital structure measured using Debt to Equity Ratio (DER), company size as measured by asset growth, liquidity measured by current ratio, and audit committee measured by the number of audit committees, the dependent variable used in this study is the quality of earnings as measured by earnings quality. The subjects of this research are manufacturing companies registered at www.idx.co.id in 2014-2018. The data analysis technique used in this study is multiple linear regression analysis. The results of this study explain that liquidity and audit committees affect earnings quality but capital structure and company size do not affect earnings quality.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: MADINA NUR 'AZIZAH
Date Deposited: 20 May 2020 05:15
Last Modified: 20 May 2020 05:16
URI: http://eprints.perbanas.ac.id/id/eprint/6701

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