Dinda, Briliyan (2019) Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to determine and analyze the effect of liquidity, leverage, and firm size on earnings quality. Earnings quality as the dependent variable is measured by quality of ernings ratio. The independent variable in this study was measured by the current ratio, debt asset ratio and natural total asset logarithms. This research uses quantitative methods. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Based on the purposive sampling method, 272 companies were used as research samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange for manufacturing companies in 2016-2018. The data analysis technique used is multiple linear regression analysis. The results showed that the size of the company had a significant effect on earnings quality, while liquidity, leverage did not have a significant effect on earnings quality. Keyword : earnings quality, liquidity, leverage, and firm size
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | BRILIYAN DINDA |
| Date Deposited: | 08 Oct 2019 09:58 |
| Last Modified: | 08 Oct 2019 10:01 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4885 |
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