PENGARUH STUKTUR MODAL, PROFITABILITAS, PERTUMBUHAN LABA, LIKUDITAS, UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Pada Perusahaan Sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia tahun 2016-2019)

Ogi Nur Saputra, Mohamad Zulman Hakim, Dirvi Surya Abbas, Imam Hidayat, January Eky Pambudi

Abstract


This study aims to examine and find empirical evidence regarding the effect of Capital Structure, Profitability, Profit Growth, Liquidity, Company Size in Consumer Goods Industry Sector Companies on Profit Quality. The total sample is 11 companies. Data were collected using purposive sampling method. The analysis of this study uses multiple regression with the EViews 9.0 program. The results of this study indicate that profitability and liquidity affect earnings quality while capital structure, earnings growth, company size do not affect earnings quality.

Keywords: Profit Quality, Capital Structure, Profitability, Profit Growth, Liquidity, Company Size.

 

ABSTRAK

Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh Struktur Modal, Profitabilitas, Pertumbuhan Laba, Likuiditas, Ukuran Perusahaan Pada Perusahaan Sektor Consumer Goods Industry terhadap Kualitas Laba . Total sampel adalah 11 perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Analisis penelitian ini menggunakan regresi berganda dengan program EViews 9.0. Hasil penelitian ini menunjukkan bahwa Profitabilitas dan Likuiditas mempengaruhi Kualitas Laba sedangkan Struktur Modal, Pertumbuhan Laba, Ukuran Perusahaan tidak mempengaruhi Kualitas Laba.

Kata Kunci: Kualitas Laba, Struktur Modal, Profitabilitas, Pertumbuhan Laba, Likuiditas, Ukuran Perusahaan.


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DOI: http://dx.doi.org/10.31000/dinamika.v6i2.10205

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