PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, DAN PERSISTENSI LABA TERHADAP KUALITAS LABA(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)
| Main Author: | AFRIALDI SYAHPUTRA LUBIS |
|---|---|
| Format: | |
| Terbitan: |
Fakultas Ekonomi
, 2013
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| Online Access: |
http://etd.unsyiah.ac.id//index.php?p=show_detail&id=1198 |
Daftar Isi:
- ABSTRACTThis research aims to examine the influence of capital structure, earning growth, and earnings persistence. The research type used in this research is hypothesis testing research. The sample of this study is all manufacturing companies listed on Indonesia Stock Exchange in 2009-2011. Sampling in this research use purposive sampling technique is the selection of samples with specific criteria, so that samples obtained in this study as many as 87 manufacturing companies. The data type used is secondary data gotten from publicated annual report manufacturing companies at Indonesia Stock Exchange. Analyze method in this research is the multiple regression. The results of research indicate the simultaneous influence of capital structure, earning growth, and earnings persistence on earnings quality. Tests showed that the partial capital structure does not affect on earning quality, earning growth affects on earning quality, and earnings persistence negative affects on earnings quality.Keywords: Earnings quality, Capital structure, Earning growth, Earning quality
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