PENGARUH LEVERAGE DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

METTA S, IRENE (2021) PENGARUH LEVERAGE DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Tujuan dilakukannya penelitian ini untuk memperoleh secara empiris pengaruh leverage, accounting conservatism terhadap earnings quality dan membuktikan firm size memoderasi pengaruh leverage terhadap earnings quality pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sebanyak 70 perusahaan manufaktur dengan metode purposive sampling dalam menyeleksi sampel dengan jumlah data 280 selama empat tahun. Pengolahan data menggunakan aplikasi Eviews versi 12. Hasil penelitian menunjukkan bahwa semua variabel independen berpengaruh secara simultan terhadap earnings quality dan hasil uji parsial menujukkkan bahwa leverage berpengaruh positif dan signifikan terhadap earnings quality, accounting conservatism berpengaruh positif dan signifikan terhadap earnings quality, dan firm size mampu memoderasi pengaruh leverage terhadap earnings quality. Kata Kunci: Earnings Quality, Leverage, Accounting Conservatism, Firm Size. The purpose of this research to obtain empirical evidence the effect of leverage, accounting conservatism on earnings quality and to obtain that firm size moderates the effect of leverage on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. This research used 70 manufacturing companies selected by using purposive sampling with total data are 280 for four years. The research data was processed by using Eviews application version 12. The results of this research showed that all independent variables have a simultaneous effect on earnings quality and the partial test showed that leverage has a positive and significant effect on earnings quality, accounting conservatism has a positive and positive effect. significant effect on earnings quality, and firm size is able to moderate the effect of leverage on earnings quality. Keywords: Earnings Quality, Leverage, Accounting conservatism, Firm Size.

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 07:47
Last Modified: 31 Jul 2023 03:43
URI: http://repository.untar.ac.id/id/eprint/35548

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