Pengaruh Profitabilitas dan Likuiditas terhadap Kualitas Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

Syifani, Briliant Azzahra (2024) Pengaruh Profitabilitas dan Likuiditas terhadap Kualitas Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas PGRI Madiun.

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Abstract

ABSTRACT Briliant Azzahra Syifani. 2024. The Effect of Profitability and Liquidity towards Earnings Quality with Managerial Ownership as a Moderating Variable (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2019-2022 Period). Thesis. Accounting Study Program. Faculty of Economics and Business. PGRI Madiun University. Supervisor (I) Dr. Anny Widiasmara, S.E., M.Si., CSRS (II) Dra. Juli Murwani, M.Si. This study aimed to examine the effect of profitability and liquidity towards earnings quality with managerial ownership as a moderating variable. The population used included 271 manufacturing companies listed on the IDX in 2019-2022 period. Based on the purposive sampling technique, a sample of 55 companies was obtained that met the research criteria, so during the 4 years of observation the total data used was 220 data and after outliers became 137 normal data used for the study. The research data was obtained through the official website of the Indonesia Stock Exchange at www.idx.co.id and the official websites of related companies. This type of research was quantitative, with multiple linear regression analysis techniques assisted by IBM SPSS version 29. The novelty of this study was adding managerial ownership as a moderating variable. The results obtained in this study, namely profitability has a significant effect towards earnings quality, liquidity does not affect earnings quality, and managerial ownership cannot moderate the effect between profitability and liquidity towards earnings quality. Keywords: Profitability, Liquidity, Earnings Quality, Managerial Ownership.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Profitabilitas, Likuiditas, Kualitas Laba, Kepemilikan Manajerial.
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SYIFANI AZZAHRA BRILIANT
Date Deposited:	04 Oct 2024 07:32
Last Modified:	04 Oct 2024 07:32
URI:	http://eprint.unipma.ac.id/id/eprint/2119

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