PENGARUH PERSISTENSI LABA, KESEMPATAN BERTUMBUH DAN INCOME SMOOTHING TERHADAP KUALITAS LABA

RIZQI, AMINATU (2019) PENGARUH PERSISTENSI LABA, KESEMPATAN BERTUMBUH DAN INCOME SMOOTHING TERHADAP KUALITAS LABA. S1 thesis, Fakultas Ekonomi.

	Text Cover.pdf Download (750kB)
	Text Table_Of_Content.pdf Download (304kB)
	Text Chapter1.pdf Download (420kB)
	Text Chapter2.pdf Restricted to Repository staff only Download (649kB)
	Text Chapter3.pdf Download (524kB)
	Text Chapter4.pdf Restricted to Repository staff only Download (465kB)
	Text Chapter5.pdf Download (201kB)
	Text Bibliography.pdf Download (202kB)

Abstract

Aminatu Rizqi. The effect of Earnings Persistence, Growth Opportunity and Income Smoothing on Earnings Quality. Faculty of Economics, Universitas Negeri Jakarta, 2019. This research was conducted to analyze the effect of earnings persistence, growth opportunities and income smoothing on earnings quality. This study uses secondary data with the object of research being manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017. The sample in this study amounted to 108 companies determined through the purposive sampling method which is processed by multiple linear regression analysis using the Eviews 10 program. Earnings persistence is measured by the regression coefficient value of earnings persistence, growth opportunities are measured by the market to book ratio, and income smoothing is measured by the eckel index. The results of this study indicate that earnings persistence has a positive effect on earnings quality. Then, growth opportunities negatively affect earnings quality. While income smoothing does not affect earnings quality. Keywords: Income Smoothing, Growth Opportunity, Earnings Quality, Earnings Persistence

Actions (login required)

View Item