Indriani, Gracia (2018) PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN SAHAM CEO DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012-2016. Skripsi thesis, Universitas Tarumanagara.
Full text not available from this repository.Abstract
Penelitian ini bertujuan untuk menguji pengaruh mengenai investment opportunity set, kepemilikan saham CEO dan profitabilitas terhadap kualitas laba. Sampel yang digunakan dalam penelitian ini dibatasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2012-2016. Hasil penelitian menunjukan variabel profitabilitas berpengaruh signifikan terhadap kualitas laba. Adapun variabel investment opportunity set dan kepemilikan saham CEO menunjukan bahwa tidak ada pengaruh signifikan terhadap kualitas laba. Kata kunci: investment opportunity set, kepemilikan saham CEO, profitabilitas, kualitas laba. The aim of this research is to examine the effect of investment opportunity set, CEO ownership and profitability on earning quality. The samples used in this research is limited to manufacturing companies listed on Indonesia Stock Exchange in period 2012-2016. The result of the analysis indicated that profitability have significant impact on earning quality. As for the investment opportunity set and CEO ownership showed that there was no significant effect on earning quality. Keyword: investment opportunity set, CEO ownership, profitability, earning quality.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 03 May 2021 05:36 |
| Last Modified: | 03 May 2021 05:39 |
| URI: | http://repository.untar.ac.id/id/eprint/27117 |
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