PENGARUH VOLATILITAS LABA, PERATAAN LABA DAN PERSISTENSI LABA TERHADAP KUALITAS LABA (Studi Pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia periode 2016-2019)

SASONGKO, YOGA JOKO (2021) PENGARUH VOLATILITAS LABA, PERATAAN LABA DAN PERSISTENSI LABA TERHADAP KUALITAS LABA (Studi Pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia periode 2016-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to examine the effect of earnings volatility, smoothing earnings and earnings persistence. The independent variables used in this study are earnings volatility, income smoothing and earnings persistence. The dependent variable used in this study is earnings quality. The method uses secondary data in annual reports or financial reports that have been published by Islamic banking companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sampling technique used in this study was purposive sampling, while the analysis used in this study was multiple regression. The results of hypothesis testing showed that earnings volatility has a positive effect on earnings quality. Income smoothing has a positive effect on earnings quality. Earnings persistence does not affect earnings quality.

Item Type: Thesis (S1)
Uncontrolled Keywords: Earning Volatility, Income Smoothing, Earning Persistence and Earning Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 15 May 2023 04:29
Last Modified: 15 May 2023 04:29
URI: https://repository.ump.ac.id:80/id/eprint/15604

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