Pengaruh perataan laba, kualitas audit, konservatisme akuntansi, dan ukuran perusahaan terhadap koefisien respon laba pada perusahaan properti dan real estate yang terdaftar di bei periode 2020-2024
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Aqamal Haq
Kata Kunci : Earning Response Coefficient; Income Smoothing; Audit Quality; Accounting Conservatism; Firm Size
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_SK_SAK_023002304533_Halaman-Judul.pdf | ||
| 2. | 2025_SK_SAK_023002304533_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_SK_SAK_023002304533_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_SK_SAK_023002304533_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_SK_SAK_023002304533_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_SK_SAK_023002304533_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_SK_SAK_023002304533_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_SK_SAK_023002304533_Bab-1.pdf | ||
| 9. | 2025_SK_SAK_023002304533_Bab-2.pdf |
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| 10. | 2025_SK_SAK_023002304533_Bab-3.pdf |
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| 11. | 2025_SK_SAK_023002304533_Bab-4.pdf |
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| 12. | 2025_SK_SAK_023002304533_Bab-5.pdf | ||
| 13. | 2025_SK_SAK_023002304533_Daftar-Pustaka.pdf | ||
| 14. | 2025_SK_SAK_023002304533_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji pengaruh perataan laba, kualitas audit, konservatisme akuntansi, dan ukuran perusahaan terhadap koefisien respon laba. penelitian menggunakan metode kuantitatif dengan data sekunder, diperoleh dari laporan keuangan tahunan perusahaan yang di ambil dari website idx dan yahoo finance. metode analisis data yang digunakan adalah model regresi data panel, menggunakan bantuan program eviews 12. dalam pengujian ini dibagi menjadi beberapa pengujian diantaranya adalah uji deskriptif dan uji asumsi klasik. selain itu dilakukan uji hipotesis yang terdiri dari uji regresi data panel, uji t, uji f dan koefisien determinasi. kualitas audit, konservatisme akuntansi, dan ukuran perusahaan terbukti tidak berpengaruh terhadap koefisien respon laba pada perusahaan properti dan real estate pada periode 2020-2024, maka hasil dari regresi data panel ini tidak mendukung hipotesis awal penelitian.
T This study aims to examine the effect of income smoothing, audit quality, accounting conservatism, and firm size on the earning response coefficient. the research employs a quantitative method using secondary data obtained from the companies\\\' annual financial statements, sourced from the idx website and yahoo finance. the data analysis method used is panel data regression, assisted by the eviews 12 software. the testing process is divided into several stages, including descriptive analysis and classical assumption tests. additionally, hypothesis testing was conducted, which includes panel data regression, t-test, f-test, and the coefficient of determination. audit quality, accounting conservatism and firm size were found to have no significant effect on the earnings response coefficient in property and real estate companies during the 2020–2024 period, thus the results of this panel data regression do not support the initial research hypotheses.
Info Koleksi Skripsi
Universitas
Fakultas
- FH (1956)
- FEB (7876)
- FK (2311)
- FKG (3735)
- FTSP (1208)
- FTI (3822)
- FTKE (2576)
- FALTL (2146)
- FSRD (768)