FITRIN DINY MARDHIYAH NST, NIM. 7123220025. PENGARUH LEVERAGE, VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PERUSAHAAN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI).

Nasution, Fitrin Diny Mardhiyah (2016) FITRIN DINY MARDHIYAH NST, NIM. 7123220025. PENGARUH LEVERAGE, VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PERUSAHAAN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). Undergraduate thesis, UNIMED.

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Abstract

Masalah dalam penelitian ini adalah pentingnya informasi mengenai laba bagi para pengguna laporan keuangan menjadikan tiap perusahaan selalu berusaha untuk menghasilkan laba yang berkualitas. Hal ini yang menyebabkan adanya tindakan manajemen perusahaan untuk melaporkan laba yang tidak menggambarkan kondisi perusahaan yang sebenarnya. Akibat dari permasalahan ini menyebabkan rendahnya kualitas laba perusahaan tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, volatilitas arus kas, volatilitas penjualan, dan ukuran perusahaan berpengaruh terhadap kualitas laba perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012 hingga 2014. Dari 141 perusahaan yang terdaftar, dipilih 66 perusahaan sebagai sampel berdasarkan kriteria yang telah ditetapkan dengan menggunakan metode purposive sampling. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari perusahaan berupa annual report melalui situs BEI yaitu www.idx.co.id . Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan SPSS 22. Hasil penelitian menunjukkan hasil uji simultan untuk seluruh variabel penelitian ini berpengaruh terhadap kualitas laba perusahaan dengan nilai signifikansi 0.001 < 0.05. Secara parsial menunjukkan hasil bahwa variabel leverage nilai signifikansi 0.038 < 0.05, variabel volatilitas arus kas nilai signifikansi 0.000 < 0.05, variabel volatilitas penjualan nilai signifikansi 0.821 > 0.05, dan variabel ukuran perusahaan nilai signifikansi 0.764 > 0.05. Artinya leverage, volatilitas arus kas, volatilitas penjualan dan ukuran perusahaan mampu meningkatkan kualitas laba perusahaan. Dan para investor percaya untuk berinvestasi pada perusahaan. Kesimpulan dari penelitian ini adalah secara simultan seluruh variabel penelitian ini berpengaruh terhadap kualitas laba perusahaan. Dan secara parsial variabel leverage dan volatilitas arus kas berpengaruh terhadap kualitas laba perusahaan, sedangkan variabel volatilitas penjualan dan ukuran perusahaan secara parsial tidak berpengaruh terhadap kualitas laba perusahaan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Khairunnisa197704162005012003
Call Number: SK-2016 AKT 068
Keywords: Kualitas Laba Perusahaan; Leverage; Volatilitas Arus Kas; Volatilitas Penjualan;Ukuran Perusahaan
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 08 Jun 2016 07:06
URI: http://digilib.unimed.ac.id/id/eprint/5631

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