PENGARUH INVESTMENT OPPORTUNITY SET, FREE CASH FLOW DAN LEVERAGE TERHADAP EARNINGS QUALITY PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI PERIODE 2018-2020

AURIA, IRDA (2021) PENGARUH INVESTMENT OPPORTUNITY SET, FREE CASH FLOW DAN LEVERAGE TERHADAP EARNINGS QUALITY PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI PERIODE 2018-2020. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh investment opportunity set, free cash flow dan leverage terhadap earnings quality. Populasi dalam penelitian ini adalah perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria yang telah ditentukan. Earnings quality ditentukan dengan discretionary accruals. Hasil penelitian ini menyatakan bahwa investment opportunity set dan free cash flow tidak berpengaruh signifikan terhadap earnings quality, sedangkan leverage berpengaruh signifikan terhadap earnings quality. Kata Kunci: investment opportunity set, free cash flow, leverage, earnings quality The purpose of this study was to determine the effect of the investment opportunity set, free cash flow, and leverage on earnings quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used was purposive sampling with predetermined criteria. Earnings quality is determined by discretionary accruals. The results of this study stated that the investment opportunity set and free cash flow did not have a significant effect on earnings quality. While leverage had a significant effect on earnings quality. Keywords: investment opportunity set, free cash flow, leverage, earnings quality

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 27 May 2022 07:45
Last Modified: 14 Jun 2023 02:22
URI: http://repository.untar.ac.id/id/eprint/35545

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