DHEA APRILIANTI, . (2024) PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menilai bagaimana Likuiditas, Leverage, dan Profitabilitas mempengaruhi Kualitas Laba, dengan Ukuran Perusahaan sebagai variabel moderasi, di perusahaan manufaktur. Likuiditas, Leverage, dan Profitabilitas adalah variabel independen, sementara Kualitas Laba adalah variabel dependen yang juga berfungsi sebagai variabel moderasi. Penelitian menggunakan data laporan keuangan dari sektor makanan dan minuman tahun 2020-2022 yang terdaftar di Bursa Efek Indonesia. Sampel dipilih dengan metode purposive sampling, dengan 53 perusahaan sebagai sampel. Analisis dilakukan menggunakan regresi data panel dengan menggunakan perangkat lunak IBM SPSS 26. Hasil penelitian menunjukkan bahwa Likuiditas dan Leverage memiliki dampak negatif dan signifikan terhadap Kualitas Laba, sementara Profitabilitas memiliki dampak positif dan signifikan. Selain itu, Ukuran Perusahaan memoderasi hubungan tersebut dengan mengurangi pengaruh Likuiditas dan meningkatkan pengaruh Leverage dan Profitabilitas terhadap Kualitas Laba perusahaan. ***** This study aims to analyze the influence of liquidity, leverage, and profitability on the quality of earnings, taking into account company size as a moderating factor. The study examined publicly listed food and beverage companies on the Indonesia Stock Exchange. During that period, we utilized a purposive sampling strategy to identify 53 enterprises in the sector. The data was subjected to moderated regression analysis using IBM SPSS 26 software. The results suggest that liquidity and leverage have a negative and statistically signifikan effect on the quality of earnings, while profitability has a positive and substantial influence. Moreover, research has shown that the size of the organization influences the relationship between liquidity, leverage, profitability, and profit quality. The study aims to provide management and business owners with valuable insights into profit quality analysis and enhancement, thereby attracting investor attention. Furthermore, these outcomes could influence suppliers and creditors' decisions to extend credit to the company, while investors may take them into account when making investment decisions.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Dwi Kismayanti Respati., S.Pd., M.Ak. ; 2). Dr. Achmad Fauzi, S.Pd., M.Ak. |
Subjects: | Ilmu Sosial > Keuangan |
Divisions: | FE > S1 Pendidikan Ekonomi |
Depositing User: | Dhea Aprilianti . |
Date Deposited: | 01 Aug 2024 23:58 |
Last Modified: | 01 Aug 2024 23:58 |
URI: | http://repository.unj.ac.id/id/eprint/47875 |
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