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Pengaruh invesment opportunity set dan konservatisme akuntanasi terhadap kualitas laba

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This study aims to examine the effect of investment opportunity set as measured by the market to book value of equity ratio. Accounting conservatism is measured by regression between stock returns on earnings per share to earnings quality by the accrual persistence of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study purposively select 76 sample of companies listed in the Indonesian Stock Exchange (IDX) in 2017 to 2018. The data used in this study is secondary data obtained from www.idx.co.id and then analyze in multiple regression analysis. Based on the results of analysis with a significance level of 5%, this research conclude is: 1) investment opportunity set has a positive and significant effect on earnings quality in manufacturing companies registered at IDX; 2) accounting conservatism has a positive and significant effect on earnings quality in manufacturing companies listed on the Stock Exchange. Based on the research, is recommended to: 1) for further researchers, it can give empirical evidence and knowledge about investment opportunity set, and accounting conservatism on earnings quality; 2) for companies, it can be used as a material consideration in maximizing the quality of earnings; 3) for investors, it can be taken into consideration for making investment.

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Ketersediaan

AKU20/083

AKU 20/083

Prodi Akuntansi

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 20/083

Penerbit

Jakarta : Universitas Trilogi., 2020

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Accounting
Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Annisa Nur Amalia

Versi lain/terkait

Lampiran Berkas

Komentar

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