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Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas dan Komite Audit terhadap Kualitas Laba pada Perusahaan Manufaktur

Fauziyah, Enno Nabila (2020) Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas dan Komite Audit terhadap Kualitas Laba pada Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Earnings quality is a one of measurement to assess the quality of financial information, more higher quality of financial information comes from the high quality of financial statements. A company can be assumed in a good quality if the profits presented in the financial statements are actual profits and describe the actual performance of the company. The purpose of this study is to analyze the effect of capital structure, company size, liquidity, and audit committee on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 until 2018. The data which used in this study is secondary data from the financial statements of manufacturing companies which listed on the IDX and accesed from website, namely www.idx.co.id. The sample in this study was selected using the purposive sampling method. The data analysis technique which used in this study is multiple linear regression analysis. A testing which conducted in this study consist of descriptive analysis, classic assumption tests, and hypothesis testing. The results of this study indicate that the capital structure and audit committee have no effect on earnings quality, while company size and liquidity have effect on earnings quality. Keywords: Capital Structure, Company Size, Liquidity, Audit Committee, Earning Quality

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ENNO NABILA FAUZIYAH
Date Deposited: 01 Nov 2020 19:27
Last Modified: 01 Nov 2020 19:27
URI: http://eprints.perbanas.ac.id/id/eprint/7075

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