Pengaruh Struktur Modal, Investment Opportunity Set, Ukuran Perusahaan, Return On Asset dan Likuiditas terhadap Kualitas Laba pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia

Abstract

Abstract \nThe purpose of this study was\xa0 to\xa0 see\xa0 and\xa0 test the\xa0 effect\xa0 of\xa0 Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity on Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. This\xa0 research\xa0 uses\xa0 the\xa0 quantitative\xa0 descriptive approach. The population obtained was 79 companies\xa0 listed\xa0 on\xa0 the IDX (Indonesia \xa0Stock Exchange) from 2017-2019. Samples were taken\xa0 by\xa0 using\xa0 purposive sampling technique. This technique is also often used\xa0 by\xa0 other \xa0researchers\xa0 because the obtained samples are closer to the research objectives. The obtained samples were 16 companies. The data analysis used various kind of analysys, namely ; the multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test\xa0 and\xa0 the\xa0 t\xa0 test. This\xa0 result\xa0 of\xa0 this\xa0 study shows that, partially, the Capital Structure,\xa0 Investment\xa0 Opportunity \xa0Set (IOS),\xa0 Company Size, Return on Asset (ROA) and Liquidity did not significantly affect\xa0 the\xa0 Earning Quality\xa0 listed\xa0 on\xa0 the IDX (Indonesia\xa0 Stock\xa0 Exchange) in 2017-2019.\xa0 Neither, simultaneously, the Capital\xa0 Structure,\xa0 Investment\xa0 Opportunity\xa0 Set (IOS),\xa0 Company\xa0 Size, Return on Asset (ROA) and Liquidity is significant on the\xa0 Earning\xa0 Quality\xa0 at\xa0 Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. \nKeywords : Capital Structure, Investment\xa0 Opportunity\xa0 Set,\xa0 Company\xa0 Size,\xa0 Return on Asset and Liquidity (Current Ratio).