KARYANTO, DIAS TEGAR PUTRA (2021) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, DAN LEVERAGE TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sektor Property and Real EstateYang Terdaftar Di BEI Tahun 2017-2020). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to determine the effect of managerial ownership, institutional ownership, profitability, and leverage on earnings quality. This research is a quantitative research. The source of the data used is secondary data in the form of the company's annual financial statements. The population used in this study are Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. Sampling was done by purposive sampling technique, while the sample obtained was 64 observational data. The data analysis techniques used in this study are descriptive statistics, classical assumption test, multiple regression analysis test, statistical hypothesis testing using the Statistical Package For Social Sciences (SPSS) version 20 program. The results of this study indicate that managerial ownership profitability variables have no effect. on earnings quality. Meanwhile, institutional ownership, profitability, and leverage have a negative effect on earnings quality.
Item Type: | Thesis (Bachelor) |
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Uncontrolled Keywords: | Managerial Ownership, Institutional Ownership, Profitability, Leverage, Earnings Qualityrice |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Iin Hayuningtyas |
Date Deposited: | 12 Aug 2022 02:25 |
Last Modified: | 12 Aug 2022 02:25 |
URI: | https://repository.ump.ac.id:80/id/eprint/13540 |
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