PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN INSTITUSIONAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

Salsabila Rifda Aisya, - (2023) PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN INSTITUSIONAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

ABSTRAK PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN INSTITUSIONAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Oleh: Salsabila Rifda Aisya 1905332 Dosen Pebimbing: Indah Fitriani, S.E., Ak., M.Ak., CA., ChFI Penelitian ini bertujuan untuk mengetahui pengaruh strategi investment opportunity set, kepemilikan institusional, dan pertumbuhan laba terhadap kualitas laba. Populasi penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021 dengan metode pengambilan sampel purposive sampling sehingga didapat sebanyak 18 perusahaan. Teknik analisis yang digunakan dalam melakukan uji hipotesis yaitu analisis regresi linear berganda. Hasil pengujian hipotesis menunjukan bahwa (1) investment opportunity set tidak berpengaruh terhadap kualitas laba; (2) kepemilikan institusional tidak berpengaruh terhadap kualitas laba; (3) pertumbuhan laba berpengaruh pada kualitas laba. Kata Kunci : Investment Opportunity Set, Kepemilikan Institusional, Pertumbuhan Laba, Kualitas Laba ABSTRACT THE INFLUENCE OF INVESTMENT OPPORTUNITY SET, INSTITUTIONAL OWNERSHIP, AND PROFIT GROWTH ON EARNINGS QUALITY (Case studies on Mining Companies Listed on the Indonesia Stock Exchange in 2019-2021) By: Salsabila Rifda Aisya 1905332 Supervisor: Indah Fitriani, S.E., Ak., M.Ak., CA., ChFI This study aims to determine the effect of the investment opportunity set strategy, institutional ownership, and profit growth on earnings quality. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 using the purposive sampling method so that a total of 18 companies were obtained. The analysis technique used in testing the hypothesis is multiple linear regression analysis. The results of hypothesis testing show that (1) the investment opportunity set has no effect on earnings quality; (2) institutional ownership has no effect on earnings quality; (3) profit growth affects earnings quality. Keywords: Investment Opportunity Set, Institutional Ownership, Profit Growth, Earnings Quality

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Additional Information: Link Google Scholar: https://scholar.google.com/citations?view_op=new_profile&hl=id&authuser=1 Link ID SINTA Dosen Pembimbing: Indah Fitriani: 6682524
Uncontrolled Keywords: Investment Opportunity Set, Kepemilikan Institusional, Pertumbuhan Laba, Kualitas Laba
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Salsabila Rifda Aisya
Date Deposited: 27 Sep 2023 02:25
Last Modified: 27 Sep 2023 02:25
URI: http://repository.upi.edu/id/eprint/108277

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