PENGARUH LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

Salsabillah, Fatikatun Nisa’ (2023) PENGARUH LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA. Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside, 3 (1). pp. 75-89. ISSN 2777-0540

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Abstract

This study aims to determine and test the effect of leverage, liquidity, and company size on earnings quality. The sampling technique used was purposive sampling with a total sample from 49 consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research with secondary data in the 2019-2021 observation year. Data analysis techniques in this study used descriptive statistical analysis, classical assumption test and multiple linear regression analysis using the IBM SPSS Statistics 26 program. The results of this study indicate that the leverage variable has a significant effect on earnings quality. While the variables of liquidity and company size do not have a significant effect on earnings quality

Item Type:	Article
Uncontrolled Keywords:	Leverage, Likuiditas, Ukuran Perusahaan, dan Kualitas Laba
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Fatikatun Nisa' Salsabillah
Date Deposited:	13 Apr 2023 07:23
Last Modified:	13 Apr 2023 07:23
URI:	http://eprints.umg.ac.id/id/eprint/7621

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