Penelitian 2020/2021 "PENGARUH UMUR PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017- 2019"

GUSMIARNI, STIE Y.A.I and DESNIRITA, DESNIRITA Penelitian 2020/2021 "PENGARUH UMUR PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017- 2019". STIE Y.A.I.

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Abstract

This study aims to examine and analyze the effect of firm age, profitability and earnings growth on earnings quality. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses secondary data with 25 samples of industrial goods consumption companies and sampling using purposive sampling techniques. The classic assumption test in this study includes the normality test, the multicollinearity test, and the heteroscedasticity test. Data analysis using multiple linear regression analysis, t test, f test, and the coefficient of determination. Data analysis using eviews 11. The results showed that partially (t test) the age variable of the company had a positive and significant effect on earnings quality, profitability had a positive and significant effect on earnings quality and earnings growth had a negative and significant effect on earnings quality in manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange (IDX) for 2017-2019. The results of the simultaneous study (f test) showed a significant effect of the company's age, profitability and profit growth variables on earnings quality in manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Keywords : Firm Age, Profitability, Profit Growth and Earnings Quality

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: gusmiarni gusmiarni stie yai
Date Deposited: 03 Mar 2021 02:33
Last Modified: 03 Mar 2021 02:33
URI: http://repository.stie-yai.ac.id/id/eprint/509

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