PENGARUH LIKUIDITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)
Abstract: The purpose of this
research to determine the effect of likuidity, ownership institusional, and
firm size againts the earnings quality in manufacture companies listed on the
Indonesia Stock Exchange in 2010-2014. The research type used in this research
is hypothesis testing. by using purposive sampling method, there are 240
samples of manufacture companies data that become the object to be researched.
The data type used is secondary data obtained from the financial
statements and annual report, contained in the Indonesia Stock Exchange. The
analysis used is multiple linear regression to test the hypothesis. The
research results show that (1) likuidity has negative and significant influence
toward earnings quality, (2) ownership institusional has positif and
significant influence toward earnings quality, and (3) firm size has positif
and significant influence toward earnings quality. Conclusion from this research
that likuidity, ownership institusional, and firm size affect to earnings
quality.
Penulis: Riska Ananda, Endang
Surasetyo Ningsih
Kode Jurnal: jpakuntansidd160722
