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)

Hanna Putri Fatharani, Mohamad Zulman Hakim

Abstract


Abstrak

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


References


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DOI: http://dx.doi.org/10.31000/dinamika.v5i1.10197

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