PENGARUH LIKUIDITAS,UKURAN PERUSAHAAN,PROFITABILITAS,IOSDAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Pada Sektor Properti Dan Real Estate yang terdaftar di BEI 2015-2018)

Arif Dwi Prayoga, Mohamad Zulman Hakim

Abstract


Abstrak

Penelitian ini bertujuan untuk menguji untuk menguji secara empires pengaruh likuiditas, ios, profitabilitas, ukuranperusahaan, pertumbuhan laba pada kualitas laba. Objek penelitian ini adalah perusahaan di sector Properti dan Real Estate pada tahun 2015-2018.Sampel penelitian ini terdiri dari 8 perusahaan manufaktur yang bursa efek Indonesia dengan metode surposive sampling.Alat analisis yang digunakan adalah Eviews 9.Penelitian ini menghasilkan bahwa ukuran perusahaan berpengaruh positif terhadap kualitas laba sedangkan likuiditas, profitabilitas, pertumbuhan laba tidak berpengaruh positif pada kualitas laba

Kata Kunci: likuiditas, ios, profitabilitas, ukuran perusahaan, pertumbuhan laba dan kualitaslaba

 

Abstract

This study aims to test to empirically test the effect of liquidity, ios, profitability, company size, earnings growth on earnings quality. The object of this research is companies in the Property and Real Estate sector in 2015-2018. The sample of this research consists of 8 manufacturing companies that are Indonesian stock exchanges with the surposive sampling method. The analysis tool used is Eviews 9. This research results that company size has a positive effect on earnings quality, while liquidity, profitability, profit growth have no positive effect on earnings quality

Keywords: liquidity, ios, profitability, company size, earnings growth and earnings quality

 

 


References


SIMPULAN DAN SARAN

Kesimpulan

Penelitian ini dilakukan untuk mengetahui pengaruh IOS, Likiuditas, Pertumbuhan Laba, Profitabilitas dan Ukuran Perusahaan terhadap kualitas laba dengan menggunakan subsector property dan real estate yang terdaftar dibursa efek indonesia 2015-2018) dengan sample 8 perusahaan dan periode 4 tahunya itu periode 2015-2018 dan analisis data panel.

Berdasarkan analisis data yang dilakukan pada bab 4 maka dapat disimpulkan sebagai berikut :

Variable IOS tidak mempunyai pengaruh dikarenakan lebih besardari 0,05

Variable Ukuran Perusahaan memiliki pengaruh terhadap kualitas laba karena dibawah 0,05

Variable Likuiditas tidak berpengaruh terhadap kualitas laba dikarenakan lebih besar dari 0,05

Variable Profitabilitas tidak berpengaruh terhadap kualitas laba dikarenakan lebih besar dari 0,05

Variable Pertumbuhan Laba tidak berpengaruh terhadap Kualitas Laba karena lebih besar dari 0,05

Saran

Untuk peneliti selanjutnya memberikan variable lainnya yang mungkin dapat mempengaruhi kualitas laba selain yang digunakan oleh penelitian ini dan menambahkan penelitian yang baru sebagai bahan penelitian.

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DOI: http://dx.doi.org/10.31000/dinamika.v7i2.10219

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