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PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

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Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

The purpose of this study was to determine the efect of frm size, capital structure, liquidity and investment opportunity set (IOS) simultaneously and partially on the quality of earnings. Population in the study was all manufacturing companies listed on the Stock Exchange in 2008-2012. Sampling using purposive sampling technique that is specifc sample selection criteria, so that in can be sampled in this study were 360 companies manufacturing (72 per company). The analytical method used was the multiple linear regression. Te result shows simultaneous testing showed that the size of the company, capital structure, liquidity and investment opportunity set (IOS) efect on earnings quality. Partially, company size and liquidity signifcant positive efect on the quality of earnings. Capital structure and investment opportunity set (IOS) signifcant negative efect on the quality of earnings.Keywords: company size, capital structure, liquidity, investment opportunity set (IOS) and the quality of earnings.

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2012Detecting Earnings Management 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies 2010Corporate Debt Financing and Earnings Quality 2007Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan 2012PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KUALITAS LABA

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2019Pengaruh Leverage, Likuiditas dan Ukuran Perusahaan Sebagai Variabel Moderasi Terhadap Kualitas Laba.2016PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN 2020ANALYSIS OF PROFIT GROWTH, PROFITABILITY, CAPITAL STRUCTURE, LIQUIDITY AND COMPANY SIZE OF PROFIT QUALITY 2022PENGARUH UKURAN PERUSAHAAN DAN KONSENTRASI PASAR TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 2021Does Profitability, Firm Size, and Investment Opportunity Set Affect Earnings Quality?2019Pengaruh Investment Opportunity Set dan Corporate Governance Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI tahun 2011-2015)

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