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PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2014-2018
Earnings quality basically shows the level of health and the profits that companies get in their financial statements. However, in some cases the quality of corporate earnings also often has a tendency not to be linear with financial statements. This study aims to analyze the effect of liquidity, leverage, company size and profitability on earnings quality for companies listed on the 2014-2018 Jakarta Islamic Index (JII). This type of research is quantitative research, and the type of data used is secondary data. Data is obtained from annual reports of companies registered in the Jakarta Islamic Index (JII) for the period 2014 – 2018. The sample selection uses a purposive sampling method, with the result that the number of companies sampled in this study was 14 companies with observations over 5 years. The total sample of research is 70 annual reports. The analysis technique used in this study is the classic assumption test and multiple linear regression which is processed through SPSS. The results in this study indicate that: 1) liquidity affects earnings quality with a significance value of 0.023 <0.05. 2) leverage has no effect on earnings quality with a significance value of 0.904> 0.05. 3) company size has no effect on earnings quality with a significance value of 0.854> 0.05. 4) profitability affects the quality of earnings with a significance of 0.009 <0.05.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2014-2018 (Text)
PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2014-2018 (Other)
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