Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021

Jurnal Akuntan Publik Pub Date : 2023-04-30 DOI:10.59581/jap-widyakarya.v1i1.208

Gunawan Aji, Nur Fidia, Vina Nur Azizah, Aisyah Amini

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Abstract

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.

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资本结构、流动性、利润增长和公司规模对矿业公司利润质量的影响

本研究的目的是确定2019-2021年期间在印度尼西亚证券交易所上市的矿业公司的资本结构、流动性、利润增长和公司规模对盈余质量的影响。使用收益质量的盈余质量变量。采用目的抽样的抽样方法。从2019年至2021年期间矿业部门公司的人口中，选取了13家符合样本标准的公司。使用的分析工具是多元线性回归分析。本研究的数据处理使用SPSS (statistical Package for the Social Sciens) 25.00 for Windows软件程序。结果表明，资本结构、利润增长和公司规模对盈余质量没有显著的负向影响。流动性对盈余质量有显著的正向影响。资本结构、流动性、利润增长和公司规模共同对IDX上市矿业公司盈余质量具有显著的正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Akuntan Publik

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