PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia pada Tahun 2015 – 2018)

Riky Andrianto, Mohamad zulman Hakim

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Profitabilitas dan pertumbuhan laba pada Pengungkapan Kualitas Laba. Populasi dalam penelitian ini adalah semua perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia selama periode 2015-2018. Total sampel yang diuji adalah 10 Perusahaan yang dipilih dengan teknik purposive sampling. Teknik analisis data menggunakan regresi data panel dengan program Eviews 9.0. Hasil dari penelitian ini menunjukkan bahwa hanya Likuiditas yang mempengaruhi Pengungkapan Kualitas Laba, Ukuran Perusahaan, Leverage, Profitabilitas dan Pertumbuhan laba tidak mempengaruhi Pengungkapan Kualitas Laba.

Kata Kunci: Pengungkapan Kualitas Laba, Likuiditas, Leverage, Ukuran Perusahaan, Profitabilitas dan Pertumbuhan Laba.


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DOI: http://dx.doi.org/10.31000/dinamika.v6i2.10159

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