PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi Empiris Pada Sektor Industri Barang Konsumsi, Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2019)
Abstract
Penelitian ini dilakukan untuk mengetahui pengaruh Struktur Modal, Likuiditas, dan Ukuran Perusahaan terhadap Kualitas Laba pada Sektor Industri Barang Konsumsi, Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2015-2019. Teknik pengambilan sampel menggunakan teknik Purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 10 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel. Teknik analisis data menggunakan EViews 9.0. Hasil dari penelitian ini menyatakan variabel Likuiditas dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. Sedangkan Struktur Modal berpengaruh negatif terhadap Kualitas Laba.
Kata Kunci: Struktur Modal, Likuiditas, Ukuran Perusahaan, Kualitas Laba
Abstract
This research was conducted to determine the effect of capital structure, liquidity, and company size on profit quality in the consumer goods, food and beverage industry sectors listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the 2015-2019 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The data analysis technique used EViews 9.0. The results of this study state that the liquidity and firm size variables have no effect on earnings quality. Meanwhile, capital structure has a negative effect on earning quality.
Keywords: Capital Structure, Liquidity, Company Size, Earnings Quality
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DOI: http://dx.doi.org/10.31000/dinamika.v3i2.10174
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