Pengaruh Struktur Modal, Kepemilikan Institusional, Ukuran Perusahaan dan Leverage terhadap Kualitas Laba pada Perusahaan di Bidang Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019
Daftar Isi:
- This study aims to determine the effect of capital structure, institutional ownership, company size and leverage on earnings quality in service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The data used in this study uses secondary data obtained from financial reports of service companies published by the Indonesia Stock Exchange through www.idx.co.id. The sampling technique in this study used a purposive sampling method and the elimination of outlier data, so the number of samples obtained was 84 samples in 2015-2019. Multiple linear regression analysis techniques were carried out using the SPSS test tool version 23. It can be stated that the influencing variable in this study is the capital structure variable, while the variable institutional ownership, firm size and leverage have no effect on earnings quality.