PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, RETURN ON ASSETS, RETURN ON EQUITY, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi Empiris Pada Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

Zanida Amelia Mahmud, Mohamad Zulman Hakim, Dirvi Surya Abbas, Hesty Erviani Zulaecha, Dewi Rachmania

Abstract


The purpose of this study was to determine the effect of Return on Assets and Return on Equity as proportional to Company Size, Liquidity, and Profit Growth on Profit Quality in Infrastructure, Utilities and Transportation Companies Listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2014-2018 period. This population of this study includes all Infrastructure, Utilities and Transportation companies that are Listed on the Indonesia Stock Exchange (BEI). The sampling technique uses purposive sampling technique. Based on the criteria that have been made obtained by 6 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that partially the size of the Company which was placed in the natural logarithm (Ln) of the total assets had a negative effect on earnings quality. Then Return On Equity, Profit Growth and Liquidity has a negative and significant effect on earnings quality. However, Then Return on Assets have a positive effect on earnings quality.

Keywords: Company Size, Liquidity, Return On Assets, Return On Equity, Profit Growth.

 

ABSTRAK

 

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Return on Assets dan Return on Equity yang diporsikan dengan Ukuran Perusahaan, Likuiditas, dan Pertumbuhan Laba Terhadap Kualitas Laba pada perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018. Populasi penelitian ini meliputi semua perusahaan Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah dibuat diperoleh 6 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis  yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial Ukuran Perusahaan yang diporsikan logaritma natural (Ln) dari total asset berpengaruh negatif terhadap kualitas laba. Kemudian Return on Equity, Pertumbuhan Laba dan Likuiditas berpengaruh negatif terhadap kualitas laba. Namun Return on Aseets berpengaruh positif signifikan terhadap kualitas laba.

Kata Kunci: Ukuran Perusahaan, Likuiditas, Return On Assets, Return On Equity, Pertumbuhan Laba    


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DOI: http://dx.doi.org/10.31000/dinamika.v4i1.10185

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