Lusi Pramudita, NIM.: 19108030081 (2023) PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2017-2021). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2017-2021))
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Text (PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2017-2021))
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Abstract
Earnings quality has an important role because earnings are an indicator of a company's success and are used as a basis for decision making. The purpose of this study was to analyze the effect of capital structure and earnings growth on earnings quality with company size as a moderating variable. The object of this research is the retail trade sub-sector companies registered at ISSI for the 2017-2021 period. Using saturated sampling technique, this research sample consisted of 13 companies with 65 observations. This research will be analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA) panel data using STATA 14 software. The results of this study indicate that Capital Structure and Profit Growth have no significant effect on Earnings Quality. Company Size has a positive and significant effect on Earnings Quality. Then, company size is not able to moderate the effect of Capital Structure and Profit Growth on Earnings Quality.
| Item Type: | Thesis (Skripsi) |
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| Additional Information: | Pembimbing: Sunarsih, S.E., M.SI. |
| Uncontrolled Keywords: | Kualitas Laba, Struktur Modal, Pertumbuhan Laba, Ukuran Perusahaan |
| Subjects: | Manajemen Keuangan Syariah |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Manajemen Keuangan Syariah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 03 Jul 2023 10:55 |
| Last Modified: | 03 Jul 2023 10:55 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/59387 |
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