PENGARUH INVESTMENT OPPORTUNITY, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi Empiris pada sektor Trade, service and Inventment yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019)

Syahrul Malik, Mohamad Zulman Hakim

Abstract


This research was conducted to determine the influence of the Investment Opportunity Set (IOS), Company Size, and Capital Structure on the Quality of Profits in the Trade, Service & Investment Sector listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2018 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. Data analysis techniques use EViews 10.0. The results of this research state that the Investment Opportunity Set (IOS) has a positive effect on earnings quality, capital structure has no effect on earnings quality, while company size has a negative effect on earnings quality.

Keywords: Investment Opportunity Set, Capital Structure, Company Size and Earnings Quality

 

ABSTRAK

Penelitian ini dilakukan untuk mengetahui pengaruh Investment Opportunity Set (IOS),  Ukuran Perusahaan, dan Struktur Modal terhadap Kualitas Laba pada Sektor Trade,  Service & Investment yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu  penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2018. 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 regrensi data panel. Teknik analisis data menggunakan EViews 10.0. Hasil dari  penelitian ini menyatakan Investment OpportunitySet (IOS) Berpengaruh Positif terhadap  kualitas laba, Struktur modal tidak berpengaruh terhadap kualitas laba, Sedangkan Ukura  Perusahaan berpengaruh Negatif terhadap Kualitas Laba.

Kata Kunci: Invesment Opportunity Set, Struktur Modal, Ukuran Perusahaan dan   Kualitas Laba

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DOI: http://dx.doi.org/10.31000/dinamika.v4i2.10215

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