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


 

Abstrak

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.

 

Abstract

This study aims to determine the effect of Company Size, Leverage, Liquidity, Profitability and Profit Growd on the Disclosure of Earnings Quality. The population in this study are all Various Industry companies listed on the Indonesia Stock Exchange during the 2015- 2018 period. The total samples tested were 10 companies selected by purposive sampling technique. The data analysis technique uses panel data regression with the Eviews 9.0 program. The results of this study indicate that only Liquidity affects Disclosure of Earnings Quality, Firm Size, Leverage, Profitability and Profit Growd does not affect Profit Disclosure.

Keywords: Disclosure of Earnings Quality, Liquidity, Leverage, Profitability and Profit Growd


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DOI: http://dx.doi.org/10.31000/dinamika.v5i1.10192

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