PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN PROFITABILITAS (ROA) TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER

Penulis

  • Alisa Hidayatunisa Universitas La Tansa Mashiro
  • Rudiyanto Universitas La Tansa Mashiro
  • Taufiqurrohman Universitas La Tansa Mashiro

Abstrak

The purpose of this study is to analyze the Effect of Investment Opportunity Set (IOS) as proxied by Market Value to Book of Assets (MVBVA), and Profitability proxied by Return On Assets (ROA) on Earning Quality in primary consumer goods sector companies listed on the Stock Exchange. Indonesia (IDX) for the period 2018- 2021. The research method used is a quantitative method using secondary data types, the number of samples used is 25 companies with a total of 100 data selected using purposive sampling technique. Analysis of the data used is multiple linear regression analysis and processed using the SPSS version 20 application. The results of the F test, namely the Investment Opportunity Set (IOS), and Profitability (ROA) simultaneously have a simultaneous effect on Earning Quality. The partial test (t test) shows that the Investment Opportunity Set (IOS) has a significant effect on Earning Quality while Profitability (ROA) has a negative effect on Earning Quality. The coefficient of determination shows a value of 14.45 which means that Earnings Quality can be influenced by the Investment Opportunity Set (IOS) and Profitability (ROA) variables. And the remaining 85.6% is influenced by other factors..

Unduhan

Diterbitkan

2023-08-15

Terbitan

Vol 10 No 2 (2023)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2023 Alisa Hidayatunisa, Rudiyanto, Taufiqurrohman

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  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).