Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan
Pertumbuhan Laba terhadap Kualitas Laba (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Syafanty, Putri Az Zahra
Subject
Akuntansi
Datestamp
2023-09-19 08:51:23
Abstract :
Purpose : The purpose of this study was to study the effect of profitability, liquidity, company size, and profit growth on earnings quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange with a total population of 44 companies. The sample for this study uses manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 14 companies with an observation period of 5 years. Design/Methodology/Approach : The method used is a quantitative method. Data processing was performed using Statistical Product and Service Solutions (SPSS) software version 25.0. Findings : The results showed that profitability had a negative and significant effect on earnings quality, liquidity had a negative and significant effect on earnings quality, firm size had a positive and significant effect on earnings quality, earnings growth had a positive effect on earnings quality, but not important.
Purpose : The purpose of this study was to study the effect of profitability, liquidity, company size, and profit growth on earnings quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange with a total population of 44 companies. The sample for this study uses manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 14 companies with an observation period of 5 years. Design/Methodology/Approach : The method used is a quantitative method. Data processing was performed using Statistical Product and Service Solutions (SPSS) software version 25.0. Findings : The results showed that profitability had a negative and significant effect on earnings quality, liquidity had a negative and significant effect on earnings quality, firm size had a positive and significant effect on earnings quality, earnings growth had a positive effect on earnings quality, but not important.
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