Impek Daya Laba, Komitmen Termin, Struktur Kapital, Dan Oportunitas Investasi Terhadap Kualitas Laba Pada Perusahaan Pemanufakturan Di Indonesia

Fachrunnisa, Gita Olyvia and , Shinta Permata Sari, S.E., M.M. (2023) Impek Daya Laba, Komitmen Termin, Struktur Kapital, Dan Oportunitas Investasi Terhadap Kualitas Laba Pada Perusahaan Pemanufakturan Di Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Currently the quality of earnings is a matter of great concern as an interesting issue to study related to accounting. Earnings quality and financial reporting quality are generally of concern to users of financial statements for contractual purposes and for making investment decisions. This study aims to examine the effect on earnings quality. The population in this study are manufacturing companies in the consumer goods sector tha are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sample in this study are manufacturing company which are determined by purposive sampling method, and obtained 73 companies as the sample. Analysis of research data using multiple linear regression. Data is processed using SPSS. The results show that capital structure and investment opportunities have an effect on earnings quality, while profit power and term commitment have no effect on earnings quality. This research can be used as an evaluation material for companies to improve the quality of their earnings.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Profit power, term commitment, capital structure, investment opportunity, earnings quality.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	GITA OLYVIA FACHRUNNISA
Date Deposited:	22 Aug 2023 06:20
Last Modified:	22 Aug 2023 06:20
URI:	http://eprints.ums.ac.id/id/eprint/116703

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