Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba pada Perusahaan di Bursa Efek Indonesia Tahun 2013-2017

Girsang, Torada Iman (2019) Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba pada Perusahaan di Bursa Efek Indonesia Tahun 2013-2017. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengetahui dampak faktor-faktor yang mempengaruhi kualitas laba. Penulis menggunakan kualitas laba (earning quality) sebagai variabel dependen dan variabel independen menggunakan board independence, leverage, free cash flow, investment opportunities, auditor size, dan firm size. Terhitung 398 perusahaan terdaftar di Indonesia menggunakan purposive sampling yang dijadikan sebagai sampel penelitian. Terdapat 1990 data sampel dari 398 perusahaan terdapat di BEI atau biasa disebut BEI selama 5 tahun. Data diperoleh mulai tahun 2013 hingga 2017. Namun terdapat 27 data outlier, dan total data yang diolah adalah 1963 sampel. Hasil ini menyatakan free cash flow dan investment opportunities memiliki hubungan yang signifikan negatif dan firm size mempunyai hubungan signifikan positif terhadap kualitas laba, sementara board independence, leverage dan auditor size tidak berpengaruh terhadap kualitas laba ********************************************************************** This study aims to determine the impact of factors affecting earnings quality. The author uses earnings quality as the dependent variable and the independent variable uses board independence, leverage, free cash flow, investment opportunities, auditor size, and firm size. Counted 398 companies registered in Indonesia using purposive sampling as a research sample. There are 1990 sample data from 398 companies found on the IDX or commonly called the IDX for 5 years. Data were obtained from 2013 to 2017. However, there were 27 outlier data, and the total data processed was 1963 samples. These results state that free cash flow and investment opportunities have a significant negative relationship and firm size has a significant positive relationship on earnings quality, while board independence, leverage and auditor size have no effect on earnings quality.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: independent commissioners, earnings quality
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 10:22
Last Modified: 05 Oct 2020 08:48
URI: http://repository.uib.ac.id/id/eprint/1957

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