Setyaningrum, Ulum Anggun (2024) Pengaruh Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2020-2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Earnings quality is an important part of financial reports which is used to measure the extent to which earnings presented in financial reports influence decision making. Quality profits will attract investors' interest because it will help predict future profits. Quality profits are based on recording and reporting financial information based on existing facts. This research aims to examine the influence of accounting conservatism and investment opportunity set (IOS) on earnings quality. This research uses descriptive quantitative methods. The population in this research is 229 manufacturing companies registered on the IDX in 2020-2022. The sampling technique used purposive sampling to obtain 67 company samples with a research period of 3 years. The type of data used is secondary data in the form of audited annual financial reports taken from the official IDX website. The research results from analysis and hypothesis testing using SPSS version 25 show that accounting conservatism and investment opportunity set have no effect on earnings quality. Keywords: earnings quality, accounting conservatism, investment opportunity set
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Ulum Anggun Setyaningrum | ||||||||
| Date Deposited: | 22 Jul 2024 09:03 | ||||||||
| Last Modified: | 22 Jul 2024 09:03 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/27114 |
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