Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Laba, dan Leverage Terhadap Kualitas Laba
The Effect of Profitability, Liquidity, Profit Growth, and Leverage on Earning Quality
Penelitian ini bertujuan untuk menganalisis mengenai pengaruh profitabilitas, likuiditas, pertumbuhan laba, dan Leverage terhadap kualitas laba. Perusahaan sebagai objek penelitian adalah perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia pada periode 2017 sampai 2020. Jumlah populasi sebanyak 118 perusahaan. Metode pemilihan sampel secara purposive sampling, sehingga ditemukan jumlah sampel ialah 93 sampel. Teknik analisis data menggunakan teknik analisis regresi linier berganda. Dari hasil penelitian yang dilakukan, penulis mendapatkan lima poin kesimpulan: 1) profitabilitas dapat memengaruhi kualitas laba; 2) likuiditas tidak memberikan pengaruh terhadap kualitas laba; 3) pertumbuhan laba dapat memengaruhi kualitas laba, 4) leverage tidak memberikan pengaruh terhadap kualitas laba; 5) profitabilitas, likuiditas, pertumbuhan laba, dan leverage secara simultan berpengaruh terhadap kualitas laba.
Kata Kunci: Kualitas Laba, Profitabilitas; Likuiditas; Pertumbuhan Laba; Leverage.
This research aims to analyze the effect of profitability, liquidity, profit growth, and Leverage on earning quality. The object of research is a manufacturing company that has been listed on the Indonesia Stock Exchange for the period 2017 to 2020. The amount of population is 118 companies. The method of selecting samples is purposive sampling, thus the number of samples was found is 93 samples. Data analysis techniques use multiple linear regression analysis techniques with SPSS 25 software. The analysis used in this research uses multiple linear regression analysis techniques. The author gets five points of conclusion: 1) profitability can affect earning quality; 2) liquidity does not affect earning quality; 3) profit growth can affect earning quality, 4) leverage does not affect earning quality; 5) profitability, liquidity, profit growth, and leverage simultaneously affect towards earning quality.
Keywords : Earning Quality; Profitability; Liquidity; Profit Growth; Leverage.