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https://repositori.uma.ac.id/handle/123456789/17446
Title: | Pengaruh Struktur Modal, Investment Opportunity Set dan Profitabilitas terhadap Kualitas Laba pada Perusahaan Sektor Properti, Real Estate dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia |
Other Titles: | Effect of Capital Structure, Investment Opportunity Set and Profitability on Earnings Quality in Property, Real Estate and Building Construction Sector Companies listed on the Indonesia Stock Exchange |
Authors: | Anugraha, Andre |
metadata.dc.contributor.advisor: | Rafiki, Ahmad |
Keywords: | Capital Structure;Struktur Modal;Investment Opportunity Set;Investment Opportunity Set;Profitability and Quality of Earnings;Profitabilitas dan Kualitas Laba |
Issue Date: | 2-Feb-2022 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;178330097 |
Abstract: | This study aims to find out partially the effect of Capital Structure, the Investment Opportunity Set and Profitability On the Quality of Earnings. The type of study used is associative approach. The population in this study are the property sector, real estate and construction of buildings that are listed on the stock Exchange Indonesia period 2017-2019 of 60 companies consisting of the 48 companies in the property sector and real estate and 12 companies of the construction building. In this study the sample data used is the data of the income statement, financial position statement and the cash flow statement for the year 2017-2019. The type of data used in this study is quantitative data. The source of the data used in this study is secondary data. The technique used in this study is documentation techniques The results show that the partially Capital Structure has not a significant positive effect on the quality of earnings, the Investment Opportunity Set has a positive and significant effect on the quality of earnings and profitability partially has a positive significant effect on the quality of earnings. Penelitian ini bertujuan untuk mengetahui secara parsial Pengaruh Struktur modal, Investment Opportunity Set dan Profitabilitas Terhadap Kualitas Laba. Jenis penelitian yang digunakan adalah pendekatan asosiatif. Populasi pada penelitian ini adalah seluruh perusahaan sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode 2017-2019 yaitu 60 perusahaan yang terdiri dari 48 perusahaan sektor properti dan real estate dan 12 perusahaan sektor konstruksi bangunan. Dalam penelitian ini data sampel yang digunakan adalah data Laporan Laba Rugi Komprehensif, Laporan Posisi Keuangan dan Laporan Arus Kas tahun 2017-2019. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian menunjukkan bahwa secara parsial Struktur Modal tidak ada pengaruh positif signifikan terhadap kualitas laba, Investment Opportunity Set berpengaruh positif dan signifikan terhadap kualitas laba dan profitabilitas secara parsial berpengaruh positif dan signifikan terhadap kualitas laba. |
Description: | 61 Halaman |
URI: | http://repository.uma.ac.id/handle/123456789/17446 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330097 - Andre Anugraha - Chapter IV.pdf Restricted Access | Chapter IV | 295.33 kB | Adobe PDF | View/Open Request a copy |
178330097 - Andre Anugraha - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.23 MB | Adobe PDF | View/Open |
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