PENGARUH UKURAN PERUSAHAAN, LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi Empiris Pada BUMN yang Listing di Bursa Efek Indonesia Periode 2013-2017)

Abstract

This study aims to determine the effect of company size, leverage, liquidity,
profitability, and profit growth on the quality of earnings on BUMN that are listed on the
Indonesia Stock Exchange in 2013-2017. The population in this study were BUMN listed
on the Indonesia Stock Exchange in the period 2013-2017, with a purposive sampling
technique obtained by 11 companies as samples. The dependent variable used in this
study is the quality of earnings. Independent variables are company size, leverage,
liquidity, profitability, and profit growth. The analytical method used in this study is
multiple linear regression analysis using the help of IBM SPSS Statistics 24.0. The results
showed that firm size has no effect earnings quality at P> 0.05 (P = 0.846). Leverage has
no effect earnings quality at P> 0.05 (P = 0.695). Liquidity has no effect on earnings
quality at P> 0.05 (P = 0.498). Profitability has effect on earnings quality at P <0.05 (P
= 0.008). And profit growth has no effect on earnings quality at P> 0.05 (P = 0.164).
Keywords : company size, leverage, liquidity, profitability, profit growth, and earnings
quality