PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PERTUMBUHAN LABA INVESTMENT OPPORTUNITY SET DAN PROFITABILITAS TERHADAP KUALITAS LABA (Pada Sektor Infrastructure,Utilities,dan transportasi yang terdaftar di BEI Periode 2014 – 2018 )

Yeni Purwanti, Mohamad Zulman Hakim

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Likuiditas, Pertumbuhan Laba, Investment Opportunity Set dan Profitabilitas terhadap Kualitas Laba pada perusahaan sektor Infrastruktur,utilitas,dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI).Sampel yang diuji adalah 6 Perusahaan di BEI selama periode 2014-2018 dengan metode purposive sampling. Alat analisis yang digunakan adalah Eviews 9. Studi ini memberikan bukti bahwa pertumbuhan lababerpengaruh terhadap kualitas laba, sedangkan ukuran perusahaan, likuiditas, investment opportunity set, profitabilitas tidak berpengaruh terhadap kualitas laba.

Kata kunci: Kualitas Laba, Ukuran Perusahaan, Likuiditas, Pertumbuhan Laba, Investment Opprtunity set dan Profitabilitas.

Abstract

The purpose of this study is to find out how the Company Size, Liquidity, Profit Growth, Investment Opportunity Set and Profitability on Earnings Quality in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange (IDX). The samples tested were 6 companies on the IDX during 2014-2018 period with purposive sampling method. The analytical tool used is Eviews 9. This study provides evidence that profit growth has an effect on earnings quality, while firm size, liquidity, investment opportunity set, and profitability have no effect on earnings quality.

Keywords: Profit Quality, Company Size, Liquidity, Profit Growth, Investment Opprtunity set and Profitability.

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DOI: http://dx.doi.org/10.31000/dinamika.v6i2.10160

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