Menguji Kualitas Laba Pada Perusahaan Makanan dan Minuman
Abstract
Abstract
The purpose of this study was to analyze the effect of Conservatism, Liquidity, and Investment Opportunity Set on the Earnings quality in Manufacturing Companies Food and beverage sub sectors listed on the Indonesia Stock Exchange for the 2013-2017 period.
This research is classified as associative research. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The method of selecting this research sample is based on purposive sampling method. Where sampling is based on certain criteria, there were 14 population consisting of 11 manufacturing companies as samples. The analytical method used was the multiple linear regression.
Based on the reseacrh result, can be concluded that: 1). Conservatism do have a significant impact on the quality of earnings. 2). Liquidity do have significant effect on the quality of earnings. 3). Investment Opportunity Set do not significantly affect on the quality of earnings. 4). Simultaneously Conservatism, liquidity, and invetsment opportunity set together have significant effect on quality of earnings.
Keywords : Conservatism; Earnings Quality; Investment Opportunity Set; Liquidity;
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