Pengaruh Ukuran Perusahaan, Likuiditas dan Leverage Terhadap Kualitas Laba pada PT. Bank SUMUT Medan

Abstract

This study aims to determine the effect of firm size, liquidity ratios, and leverage ratios on earnings quality at PT. Bank Sumut. This type of research is quantitative research, and the type of data used is secondary data with documentation techniques. And the analysis technique used in this study is the classic assumption test, multiple linear regression. As for the results in this study indicate that the company size on earnings quality obtained a t count of 0.775 and a significance of 0.444. When compared with the table of 2.71948 then, t count < t table and the significance of 0.444 > 0.005. So it can be concluded that partially the company size variable has no significant effect. In the regression test results, it is known that the liquidity ratio on earnings quality shows that liquidity has a t count of 0.550 and a significance of 0.586. When compared with the table of 2.71948 then, t count < t table and the significance is 0.586 > 0.005. It can be concluded partially that the liquidity variable does not significantly influence earnings quality. And Based on the results of the regression test, it is known that the partial DER test results on earnings quality indicate that the DER has a t count of 7.485 and a significance of 0,000. When compared with the table of 2.71948 then, t count > t table and the significance < 0.005. So it can be concluded that partially the Leverage variable has a positive and significant effect.