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.

DAFTAR PUSTAKA

Dira, K. P., &Astika, I. B. P. (2014). Pengaruh struktur modal, likuiditas, pertumbuhan laba, dan ukuran perusahaan pada kualitas laba. E-Jurnal Akuntansi Universitas Udayana, 7(1), 64-78.

Warianto, P., &Rusiti, C. (2016). Pengaruh ukuran perusahaan, struktur modal, likuiditas dan investment opportunity set (IOS) terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI.

Wulansari, Y. (2013). Pengaruh Investment Opportunity Set, likuiditas dan leverage terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Akuntansi, 1(2).

Irawati, D. E. (2012). Pengaruh struktur modal, pertumbuhan laba, ukuran perusahaan dan likuiditas terhadap kualitas laba. Accounting Analysis Journal, 1(2).

Risdawaty, I. M. E., &Subowo, S. (2015). Pengaruh struktur modal, ukuran perusahaan, asimetri informasi, dan profitabilitas terhadap kualitas laba. Jurnal Dinamika Akuntansi, 7(2), 109-118.

Azlina, N., &Reyhan, A. (2014). Pengaruh Komite Audit, Asimetri Informasi, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2010) (Doctoral dissertation, Riau University).

www.idx.co.id

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2022). THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE. Jurnal Riset Akuntansi Kontemporer, 14(2), 243-251.

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2023). Determinant of company value: evidence manufacturing Company Indonesia. Calitatea, 24(192), 183-189.

Ariyana, A., Enawar, E., Ramdhani, I. S., & Sulaeman, A. (2020). The application of discovery learning models in learning to write descriptive texts. Journal of English Education and Teaching, 4(3), 401-412.

Astakoni, I. M. P., Sariani, N. L. P., Yulistiyono, A., Sutaguna, I. N. T., & Utami, N. M. S. (2022). Spiritual Leadership, Workplace Spirituality and Organizational Commitment; Individual Spirituality as Moderating Variable. ITALIENISCH, 12(2), 620-631.

Goestjahjanti, S. F., Novitasari, D., Hutagalung, D., Asbari, M., & Supono, J. (2020). Impact of talent management, authentic leadership and employee engagement on job satisfaction: Evidence from south east asian industries. Journal of Critical Reviews, 7(19), 67-88.

Gunawan, G. G., Wening, N., Supono, J., Rahayu, P., & Purwanto, A. (2021). Successful Managers and Successful Entrepreneurs as Head of Successful Families in Building a Harmonious Family. PSYCHOLOGY AND EDUCATION, 57(9), 4904-4913.

Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2022). Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 721-732.

Immawati, S. A., & Rauf, A. (2020, March). Building satisfaction and loyalty of student users ojek online through the use of it and quality of service in tangerang city. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072004). IOP Publishing.

Joko Supono, Ngadino Surip, Ahmad Hidayat Sutawidjaya, Lenny Christina Nawangsari. (2020). Model of Commitment for Sustainability Indonesian SME’s Performance: A Literature Review. International Journal of Advanced Science and Technology, 29(05), 8772-8784. Retrieved from http://sersc.org/journals/index.php/IJAST/article/view/18715

Muharam, H., Chaniago, H., Endraria, E., & Harun, A. B. (2021). E-service quality, customer trust and satisfaction: market place consumer loyalty analysis. Jurnal Minds: Manajemen Ide dan Inspirasi, 8(2), 237-254.

Ong, F., Purwanto, A., Supono, J., Hasna, S., Novitasari, D., & Asbari, M. (2020). Does Quality Management System ISO 9001: 2015 Influence Company Performance? Anwers from Indonesian Tourism Industries. Test Engineering & Management, 83, 24808-24817.

Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.

Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.

Purwanto, A. (2020). Effect of compensation and organization commitment on tournover intention with work satisfaction as intervening variable in indonesian industries. Sys Rev Pharm, 11(9), 287-298.

Purwanto, A. (2020). The Relationship of Transformational Leadership, Organizational Justice and Organizational Commitment: a Mediation Effect of Job Satisfaction. Journal of Critical Reviews.

Riyadi, S. (2021). Effect of E-Marketing and E-CRM on E-Loyalty: An Empirical Study on Indonesian Manufactures. Turkish Journal of Physiotherapy and Rehabilitation, 32(3), 5290-5297.

Setyaningrum, R. P., Kholid, M. N., & Susilo, P. (2023). Sustainable SMEs Performance and Green Competitive Advantage: The Role of Green Creativity, Business Independence and Green IT Empowerment. Sustainability, 15(15), 12096.

Subargus, A., Wening, N., Supono, J., & Purwanto, A. (2021). Coping Mechanism of Employee with Anxiety Levels in the COVID-19 Pandemic in Yogyakarta. Turkish Journal of Physiotherapy and Rehabilitation.

Suharti, E., & Ardiansyah, T. E. (2020). Fintech Implementation On The Financial Performance Of Rural Credit Banks. Jurnal Akuntansi, 24(2), 234-249.

Sukirwan, S., Muhtadi, D., Saleh, H., & Warsito, W. (2020). PROFILE OF STUDENTS'JUSTIFICATIONS OF MATHEMATICAL ARGUMENTATION. Infinity Journal, 9(2), 197-212.

Surip, N., Sutawijaya, A. H., Nawangsari, L. C., & Supono, J. (2021). Effect of Organizational Commitmenton the Sustainability Firm Performance of Indonesian SMEs. PSYCHOLOGY AND EDUCATION, 58(2), 6978-6991.

Wamiliana, W., Usman, M., Warsito, W., Warsono, W., & Daoud, J. I. (2020). USING MODIFICATION OF PRIM’S ALGORITHM AND GNU OCTAVE AND TO SOLVE THE MULTIPERIODS INSTALLATION PROBLEM. IIUM Engineering Journal, 21(1), 100-112.

Wulandari, I., & Rauf, A. (2022). Analysis of Social Media Marketing and Product Review on the Marketplace Shopee on Purchase Decisions. Review of Integrative Business and Economics Research, 11, 274-284.

Zatira, D., & Suharti, E. (2022). Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance. Jurnal Akuntansi, 26(2), 342-357.

Immawati, S. A., & Rauf, A. (2020, March). Building satisfaction and loyalty of student users ojek online through the use of it and quality of service in tangerang city. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072004). IOP Publishing.

Abbas, D., Ismail, T., Taqi, M., & Yazid, H. (2021). Determinants of enterprise risk management disclosures: Evidence from insurance industry. Accounting, 7(6), 1331-1338.

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2021). The influence of independent commissioners, audit committee and company size on the integrity of financial statements. Studies of Applied Economics, 39(10).

Abbas, Dirvi Surya; Ismail, Tubagus; Taqi, Muhamad; and Yazid, Helmi, "SYSTEMATIC MAPPING IN THE TOPIC OF KNOWLEDGE MANAGEMENT: BASED ON BIBLIOMETRIC ANALYSIS 2015 - 2021" (2021). Library Philosophy and Practice (e-journal). 6242.

Muhtadi, D., & Saleh, H. (2020, August). The Role of Progressive Mathematics in Geometry Learning. In Journal of Physics: Conference Series (Vol. 1613, No. 1, p. 012042). IOP Publishing.

Ahmad, D. N., & Kadir, A. (2020, March). Law and Technology (Study on The Use of Online Application Based on Electronic Information and Transaction Law). In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072015). IOP Publishing.

Muhtadi, D., & Saleh, H. (2020, August). The Role of Progressive Mathematics in Geometry Learning. In Journal of Physics: Conference Series (Vol. 1613, No. 1, p. 012042). IOP Publishing.

Surur, M., & Roziqin, M. K. (2021). Islamic Education Learning Process in Evaluation Curriculum: The Minister of Religion Decree No. 183 and 184 of 2019. SCHOOLAR: Social and Literature Study in Education, 1(1), 45-49.

Muttaqijn, M. I., & Nabawi, M. (2020, March). Determinant Performance On Employees of Technical Implementation Unit of Water Resources Region V In Tangerang District. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072018). IOP Publishing.

Sulaeman.A. Goziyah, Ira.AP.Noermanzah. Social Value in the Novel Hatta: Aku Datang Karena Sejarah by Sergius Sutanto as Teaching Material in Teaching Literature in School. International Jurnal of Scientific & Technology Research.Vol.9 issue 3.March 2020. https://www.ijstr.org

Suherman, A., & Sulaeman, A. (2020). Bilingualism in Gadis Pantai Novel by Pramoedya Ananta Toer. Journal of English Education and Teaching, 4(2), 264- 277

Sulaeman, A., & Hun, K. Y. (2023). Value Social and Moral Message Novel Bumi Manusia by Pramoedya Ananta Toer. Sch Int J Linguist Lit, 6(3), 182-190.

Aks, S. M. Y., Karmila, M., Givan, B., Hendratna, G., Setiawan, H. S., Putra, A. S., ... & Herawaty, M. T. (2022, August). A Review of Blockchain for Security Data Privacy with Metaverse. In 2022 International Conference on ICT for Smart Society (ICISS) (pp. 1-5). IEEE.

Rusdi, J. F., Salam, S., Abu, N. A., Sunaryo, B., Naseer, M., Setiawan, A., ... & Rahmawati, S. (2021, April). A Tourist Tracking Model by Tourist Bureau. In Journal of Physics: Conference Series (Vol. 1807, No. 1, p. 012010). IOP Publishing.

Rusdi, J. F., Salam, S., Abu, N. A., Sunaryo, B., Agustina, N., Gusdevi, H., ... & Fannya, P. (2021, April). Reporting of Hospital Facility on Smartphone. In Journal of Physics: Conference Series (Vol. 1807, No. 1, p. 012013). IOP Publishing.

Daniarti, Y., Taufiq, R., & Sunaryo, B. (2020, March). The implementation of teaching reading through genre based approach for university students. In Journal of Physics: Conference Series (Vol. 1477, No. 4, p. 042064). IOP Publishing.

Taufiq, R., & Hardono, J. (2020, March). Decision support of system performance appraisal of education services using servqual and analytical hierarchy process method. In Journal of Physics: Conference Series (Vol. 1477, No. 3, p. 032022). IOP Publishing.

Permana, A. A., Taufiq, R., & Ramadhina, S. (2020, October). Prototype design of mobile application ‘hydrolite’for hydroponics marketplace. In 2020 7th International Conference on Electrical Engineering, Computer Sciences and Informatics (EECSI) (pp. 45-48). IEEE.

Adinda, A., Purnomo, H., Amir, A., Nasution, M., & Siregar, N. C. (2023). Characteristics of Prospective Mathematics Teachers' Problem Solving in Metacognitive Awareness: Absolute Value Problems of Calculus Courses. Journal of Higher Education Theory & Practice, 23(11).

Rosli, R., Abdullah, M., Siregar, N. C., Bahari, S. A., Hamid, N. S. A., Abdullah, S., ... & Bais, B. (2021, November). Raising Students' Awareness and Achievement in Space Science with Solar Flare Monitoring Project-Based Approach. In 2021 7th International Conference on Space Science and Communication (IconSpace) (pp. 290-293). IEEE.

Siregar, N. C., & Rosli, R. (2021, March). The effect of STEM interest base on family background for secondary student. In Journal of Physics: Conference Series (Vol. 1806, No. 1, p. 012217). IOP Publishing.

Shulhany, A., Rukmayadi, Y., Maharani, A., Agusutrisno, A., Ahendyarti, C., Ikhsan, F., ... & Ramadhan, R. N. (2022, December). On the modular irregularity strength of some graph classes. In AIP Conference Proceedings (Vol. 2468, No. 1). AIP Publishing.

Jauhari, A. L. R., Ariany, R. L., Fardillah, F., & Ayu, A. (2021, February). Profile of students’ statistical reasoning capabilities in introductory social statistics courses. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012118). IOP Publishing.

Rosarina, D., Fardillah, F., & Wibowo, Y. G. (2021, February). Mathematical Design Study of Drainage And Dewatering Strategies: Integrated System For Water Management in Open-Pit Mining. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012121). IOP Publishing.

Ariany, R. L., Widiastuti, T. T., Jauhari, A. L. R., & Fardillah, F. (2021, February). Classification of Student’s Mathematical Reflective Thinking in Calculus Class. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012117). IOP Publishing.

Fardillah, F., Ruhimat, A., & Priatna, N. (2020, March). Self-regulated Learning Student Through Teaching Materials Statistik Based on Minitab Software. In Journal of Physics: Conference Series (Vol. 1477, No. 4, p. 042065). IOP Publishing.

Fardillah, F., Sutaagra, O., Supriani, Y., Farlina, E., & Priatna, N. (2019, July). Developing statistical reasoning ability of industrial engineering students through experiential learning. In Journal of Physics: Conference Series (Vol. 1179, No. 1, p. 012068). IOP Publishing.

Kolopaking, L. M., Wahyono, E., Irmayani, N. R., Habibullah, H., & Erwinsyah, R. G. (2022). Re-Adaptation of COVID-19 Impact for Sustainable Improvement of Indonesian Villages' Social Resilience in the Digital Era. International Journal of Sustainable Development & Planning, 17(7).




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

Article Metrics

Abstract - 243 XML (Bahasa Indonesia) - 102

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Jurnal Dinamika UMT is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. 

View Dinamika UMT Stats