ANALISIS FINANCIAL LEVERAGE, ROE, OPERATING CASH FLOW DAN AUDIT QUALITY TERHADAP EARNING PER SHARE PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2015 – 2019

IZZA MEUTIA AMBARANNY, . (2022) ANALISIS FINANCIAL LEVERAGE, ROE, OPERATING CASH FLOW DAN AUDIT QUALITY TERHADAP EARNING PER SHARE PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2015 – 2019. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Leverage, Return on Equity, Operating Cash Flow, dan Audit Quality terhadap Earning per Share pada perusahaan sektor Property dan Real Estate yang terdaftar di BEI periode 2015 – 2019. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan, serta menggunakan pendekatan kuantitatif sebagai metode penelitian. Teknik yang digunakan dalam pemilihan sampel ialah purposive sampling, di mana dari 70 perusahaan sektor Property dan Real Estate periode 2015 – 2019, diperoleh 28 perusahaan yang memenuhi kriteria sampel. Data dianalisis dengan menggunakan analisis statistik deskriptif, uji pemilihan model estimasi, uji asumsi klasik, analisis regresi data panel, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Financial Leverage berpengaruh negatif signifikan terhadap Earning per Share, Return on Equity berpengaruh positif signifikan terhadap Earning per Share, Operating Cash Flow tidak berpengaruh signifikan terhadap Earning per Share, dan Audit Quality berpengaruh positif signifikan terhadap Earning per Share. Kata Kunci: Audit Quality, EPS, Financial Leverage, Operating Cash Flow, ROE This study aimed to analyze the effect of Financial Leverage, Return on Equity, Operating Cash Flow, and Audit Quality to Earnings per Share on Property and Real Estate sector companies listed on IDX during 2015 – 2019. This research used secondary data from companies’ financial report and annual report, also used quantitative approach as the research method. The technique used for the sampling was purposive sampling, and from 70 Property and Real Estate sector companies during 2016 – 2020, only 28 companies that meet the sample criterias. The analyze method for the data were descriptive statistic, estimation model, classical assumption, panel data regression, and hypothesis test. The result from this research stated that Financial Leverage has a negative significant effect towards Earnings Per Share, Return on Equity has a positive significant effect towards Earnings per Share, Operating Cash Flow has no significant effect towards Earnings per Share, and Audit Quality has a positive significant effect towards Earnings per Share. Keywords: Audit Quality, EPS, Financial Leverage, Operating Cash Flow, ROE

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Etty Gurendrawati, M.Si., Ak. ; 2). Petrolis Nusa Perdana, M.Acc., Ak.
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 14238 not found.
Date Deposited:	14 Mar 2022 11:33
Last Modified:	14 Mar 2022 11:33
URI:	http://repository.unj.ac.id/id/eprint/24367

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