Analisis Pengaruh Kepemilikan Institusional, Komisaris Independen, Ukuran Perusahaan, Profitabilitas, Leverage dan Likuiditas Terhadap Kualitas Laba

Pratiwi, Indah and -, Dr. Triyono M.Si, Ak and -, Dr. Noer Sasongko, S.E., MS.i., Ak., (2021) Analisis Pengaruh Kepemilikan Institusional, Komisaris Independen, Ukuran Perusahaan, Profitabilitas, Leverage dan Likuiditas Terhadap Kualitas Laba. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study analyzes the effect of institutional ownership, independent board of commissioners, company size, profitability, leverage, and liquidity on the quality of earnings of manufacturing companies in the basic and chemical industri sectors listed on the Indonesia Stock Exchange in 2016-2019. In this study, using secondary data derived from annual reports and financial reports of basic industrial and chemical manufacturing companies listed on the IDX in 2016-2019. The population in this study amounted 175 manufacturing companies, the sample in this study amounted to 27 companies so that the total sample of research on the company during the period 2016-2019 was 108 samples. The method of analysis in this study uses multiple liner regeneration analysis which is processed using the SPSS application. The results of this study indicate that institutional ownership, independent commissioners and firm size have no effect on earnings quality. profitability and liquidity have a positive effect on earnings quality. Leverage has a negative effect on earnings quality.

Item Type:	Karya ilmiah (Thesis)
Uncontrolled Keywords:	Kepemilikan institusional, komisaris independen, ukuran perusahaan, profitabilitas, Leverage, likuiditas, kualitas laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User:	INDAH PRATIWI
Date Deposited:	19 Feb 2021 08:16
Last Modified:	19 Feb 2021 08:16
URI:	http://eprints.ums.ac.id/id/eprint/89087

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