Nada, Nada (2017) PENGARUH DEBT FINANCING, FAIR VALUE ACCOUNTING, MANAGERIAL ABILITY, SALES VOLATILITY, DAN CASH FLOW VOLATILITY TERHADAP EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Skripsi thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh debt financing, fair value
accounting, managerial ability, sales volatility, dan cash flow volatility terhadap
earnings quality. Penelitian ini menggunakan sampel berupa data perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013 – 2015.
Penelitian ini mengukur earnings quality dengan menggunakan proksi accruals
quality. Data penelitian ini dianalisis menggunakan analisis regresi berganda. Alat
analisis yang digunakan dalam penelitian ini adalah program IBM SPSS Statistics
23. Hasil penelitian ini menunjukkan bahwa debt financing, fair value accounting,
managerial ability, dan sales volatility tidak berpengaruh signifikan terhadap
earnings quality, sedangkan cash flow volatility berpengaruh signifikan terhadap
earnings quality.
The purpose of this research is to examine the effect of debt financing, fair value
accounting, managerial ability, sales volatility, and cash flow volatility to
earnings quality. This research uses sample of manufacturing companies’ data
that listed on the Indonesian Stock Exchange for the period 2013 – 2015. This
research measures earnings quality by using accruals quality proxy. Data in this
research are analyzed using multiple regression analysis. Analysis tool used by
this research is IBM SPSS Statistics 23 program. The results of this research show
that debt financing, fair value accounting, managerial ability, and sales volatility
have insignificant effect to earnings quality, while cash flow volatility has
significant effect to earnings quality.
Key word: debt financing, fair value accounting, managerial ability, sales
volatility, cash flow volatility, earnings quality, accruals quality
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 14 Apr 2022 04:24 |
| Last Modified: | 14 Apr 2022 04:24 |
| URI: | https://repotest.untar.ac.id/id/eprint/34911 |
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