Pengaruh Karakteristik Keuangan Terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

Kurniawati, Bella Rosiana and , Dr. Triyono, S.E, M.Si. (2020) Pengaruh Karakteristik Keuangan Terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analysis the effect of characteristic of financial statments on earnings quality. This research was conducted at manufacturing company listed in Indonesia Stock Exchange period 2016-2018. The sample used in this study amounted to 87 samples of 3 years observation by using purposive sampling method as the method of determining the sample. Data analysis used by multiple regression analysis Based on the analysis of the results, it is found that Laverage, Operating Cycle, Negative Earning had no effect on earnings quality, Free Cash Flow and Sales Growth had an effect on earnings quality.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Earnings quality, Laverage, Free Cash Flow, Operating Cycle, Sales Growth, Negatif Earning.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BELLA ROSIANA KURNIAWATI
Date Deposited:	31 Dec 2020 15:58
Last Modified:	31 Dec 2020 15:58
URI:	http://eprints.ums.ac.id/id/eprint/88233

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