ANALISIS DETERMINAN KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Abstract

Earnings quality is a projection of real company finances. Manufacturing company profit information is useful for making the right decision. The purpose of this study is to determine whether there is an influence between leverage, liquidity, company size and independent commissioners on the quality of earnings at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This type of research is a type of quantitative analytical research. The data to be used in this study is secondary data. Data analysis technique used is to use the IBM SPSS Statistics 24 tool. The sampling method used was purposive sampling technique. Population of this research are manufacturing companies listed on BEI Period 2013-2017. The samples used were 30 companies (5 years) that were counted on the idx.co.id. Data analysis in this study uses multiple linear regression analysis. The results of this study indicate that leverage (X1) and liquidity (X2) do not have a significant effect on earnings quality, company size (X3) have a significant negative effect on earnings quality (Y) and independent commissioners (X3) have a significant positive effect on earnings quality on manufacturing companies listed on BEI Period 2013-2017.