PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA

SINTA CLAUDIA MANALU, . (2023) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Profitabilitas, Likuiditas, Leverage, dan Kebijakan Dividen terhadap Kualitas Laba. Variabel independen dalam penelitian ini adalah Profitabilitas, Likuiditas, Leverage, dan Kebijakan Dividen, serta variabel dependen penelitian ini adalah Kualitas Laba. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan sektor konsumen primer pada tahun 2019-2022 yang terdaftar di Bursa Efek Indonesia. Sampel dipilih berdasarkan kriteria yang telah ditetapkan oleh peneliti dengan menggunakan metode purposive sampling dan didapatkan jumlah 42 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan program Eviews 12. Hasil penelitian ini menujukkan bahwa profitabilitas berpengaruh negatif terhadap kualitas laba, likuiditas berpengaruh positif terhadap kualitas laba, leverage tidak berpengaruh terhadap kualitas laba, dan kebijakan dividen tidak berpengaruh terhadap kualitas laba. This study aims to analyze the effect of profitability, liquidity, leverage, and dividend policy on earnings quality. The independent variables in this study are Profitability, Liquidity, Leverage, and Dividend Policy, and the dependent variable in this study is Earnings Quality. This study uses secondary data, namely the financial statements of companies in the primary consumer sector for 2019-2022 which are listed on the Indonesia Stock Exchange. The sample was selected based on the criteria set by the researcher using a purposive sampling method and a total of 42 companies were obtained. The analytical method used is panel data regression analysis with the help of the Eviews 12 program. The results of this study indicate that profitability has a negative effect on earnings quality, liquidity has a positive effect on earnings quality, leverage has no effect on earnings quality, and dividend policy has no effect on earnings quality.

Item Type:	Thesis (Sarjana)
Additional Information:	1. Diah Armeliza, SE, M.Ak 2. Dr. Rida Prihatni, SE., M.Si., Ak., CA
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 20888 not found.
Date Deposited:	23 Oct 2023 01:13
Last Modified:	23 Oct 2023 01:13
URI:	http://repository.unj.ac.id/id/eprint/43144

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