Faktor kualitas laba pada perusahaan konsumen primer dengan variabel pemoderasi ukuran perusahaan
Nomor Panggil : 023001800049
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2022
Pembimbing 1 : Harti Budi Yanti
Subyek : Accounting;Corporations - Finance
Kata Kunci : investment opportunity set, executive compensation, leverage, the effectiveness of the audit committ
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2022_TA_SAK_023001800049_Halaman-Judul.pdf | ||
2. | 2022_TA_SAK_023001800049_Lembar-Pengesahan.pdf | ||
3. | 2022_TA_SAK_023001800049_Bab-1-Pendahuluan.pdf | ||
4. | 2022_TA_SAK_023001800049_Bab-2-Tinjauan-Pustaka.pdf |
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5. | 2022_TA_SAK_023001800049_Bab-3-Metode-Penelitian.pdf |
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6. | 2022_TA_SAK_023001800049_Bab-4-Analisis-dan-Pembahasan.pdf |
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7. | 2022_TA_SAK_023001800049_Bab-5-Kesimpulan.pdf |
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8. | 2022_TA_SAK_023001800049_Daftar-Pustaka.pdf | ||
9. | 2022_TA_SAK_023001800049_Lampiran.pdf |
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P Penelitian ini dirancang untuk mengetahui faktor kualitas laba pada perusahaan Konsumen Primer dengan variabel independen investment Opportunity set, kompensasi eksekutif, leverage dan efektivitas komite audit dengan variabel moderasi ukuran perusahaan. Metode pengambilan sampel menggunakan purposive samping yang diperoleh dengan total 43 perusahaan sektor Konsumen Primer di Burse Efek Indonesia periode 2017-2020. Pengujian menggunakan analisis regresi berganda.Simpulan akhir dari penelitian ini bahwa Investment Opportunity set berpengaruh positif terhadap kualitas laba Investment Opportunity set berpengaruh positif terhadap kualitas laba, Kompensasi eksekutif berpengaruh positif terhadap kualitas laba, Leverage berpengaruh negatif terhadap kualitas laba, Efektivitas komite audit berpengaruh terhadap kualitas laba, Ukuran perusahaan hanya dapat memperkuat leverage dan efektivitas komite audit, sedangkan untuk investment Opportunity set dan kompensasi eksekutif variabel moderasi ukuran perusahaan tidak dapat memperkuat pengaruh terhadap kualitas laba
T This study was designed to determine earnings quality factors in consumer non-cylical companies with independent variables investment opportunity set, executive compensation, leverage and audit committee effectiveness with firm size moderating variable. The sampling method using purposive sampling was obtained from a total of 43 consumer non cyclical on the Indonesia Stock Exchange for the 2017-2020 period. Testing using multiple regression analysis.The final conclusion from this study is that the Investment opportunity set has a positive effect on earnings quality. The Investment opportunity set has a positive effect on earnings quality, Executive compensation has a positive effect on earnings quality, Leverage has a negative effect on earnings quality, the effectiveness of the audit committee has effect on earnings quality. can strengthen the leverage and effectiveness of the audit committee, while for the investment opportunity set and executive compensation the moderating variable of firm size cannot strengthen the effect on earnings quality.