PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

2018 ◽  
Vol 2 (1) ◽  
pp. 107
Author(s):  
Basuki Basuki
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Company Size ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Food And Beverage ◽  
Negative Effect ◽  
Independent Variable

The purpose of this study is to prove empirically the effect of firm size, liquidity and investment opportunity set on earnings quality. The dependent variable in this study used the Profit Quality and the independent variable using Company Size, Liquidity, Investment Opportunity Set. The population in this study used Food and Beverage sub-sector companies listed in Indonesia Stock Exchange period 2012-2016. The results of this study indicate that firm size does not affect the quality of earnings, liquidity has a negative effect on earnings quality and investment opportunity set have a positive effect on earnings quality.Keywords : Company Size, Liquidity, Investment Opportunity Set, Profit Quality

scholarly journals PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

MODUS ◽  
2016 ◽  
Vol 26 (1) ◽  
pp. 19
Author(s):  
Paulina Warianto ◽  
Ch Rusiti
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sample Selection ◽  
Sampling Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Investment Opportunity Set

The purpose of this study was to determine the efect of frm size, capital structure, liquidity and investment opportunity set (IOS) simultaneously and partially on the quality of earnings. Population in the study was all manufacturing companies listed on the Stock Exchange in 2008-2012. Sampling using purposive sampling technique that is specifc sample selection criteria, so that in can be sampled in this study were 360 companies manufacturing (72 per company). The analytical method used was the multiple linear regression. Te result shows simultaneous testing showed that the size of the company, capital structure, liquidity and investment opportunity set (IOS) efect on earnings quality. Partially, company size and liquidity signifcant positive efect on the quality of earnings. Capital structure and investment opportunity set (IOS) signifcant negative efect on the quality of earnings.Keywords: company size, capital structure, liquidity, investment opportunity set (IOS) and the quality of earnings.

scholarly journals Does Profitability, Firm Size, and Investment Opportunity Set Affect Earnings Quality?

2021 ◽  
Vol 25 (1) ◽  
pp. 54
Author(s):  
Budi Andriani, Mahfud Nurnajamuddin, Khairina Rosyadah
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sampling Technique ◽  
Ordinary Least Squares ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Financial Reports ◽  
Investment Opportunity Set ◽  
A Company

This paper examines the relative importance of firm size, investment opportunity set, and probability in predicting earnings quality. This study's research method involves using quantitative data. The purpose of this study is to analyze companies in Indonesia that publish financial reports and disseminate them on the Indonesia Stock Exchange. The study population is the financial statements of manufacturing companies in the consumer goods industry sector that are listed on the IDX as many as 50 companies with purposive sampling technique so that it becomes 38 company financial reports with two years of data so that the total sample to 76 financial statement data. The data collected from the Indonesian stock exchange were analyzed by multiple regression using ordinary least squares with the Eviews software (V.11). The results of the study show that profitability, size, and investment opportunity are positively correlated with higher-quality earnings. Consequently, the company's profitability has a positive and significant effect on its financial performance, meaning that the more profitable a company, the stronger its earnings. Company size is positively affected by the earnings quality of a company, meaning that larger companies reward higher quality earnings. The investment opportunity set has a positive and significant effect on earnings quality, which means that earnings quality increases because more investors are interested in investing.

scholarly journals Implikasi corporate governance, investment opportunity set, firm size, dan leverage terhadap earnings quality

2018 ◽  
Vol 23 (1) ◽  
Author(s):  
Augustpaosa Nariman ◽  
Margarita Ekadjaja
Keyword(s):  
Firm Size ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Board Independence ◽  
Investment Opportunity ◽  
Board Size ◽  
Investment Opportunity Set ◽  
The Impact ◽  
A Company

Profit of a company is used by creditor and investor to evaluate the performance of the management, estimate earnings power, and to predict future profit. Earning qualityis measured from the accrual. A company with high accrual is indicating that the quality of company profit is low, and vice versa. According to Chan,et al. (2001) profit quality in the financial report will increase company value which is reflected in the stock return. Purpose of the this research is to understand the impact of variable ofinstitutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto theearnings quality.  This research is using manufacturing industry that listed in the Indonesian stock exchange during the period of 2013-2016,sample is taken using purposive samplin technique.Based on analysis result and research is done using double linear regression with the eviews 9.0 software, we can conclude that there is a significant positive influence between institutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto the earnings quality. While leverage has insignificant influence to the earnings qualitymeasured with Discretionary Accruals (DACCR).

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2020 ◽  
Vol 20 (3) ◽  
pp. 281-290
Author(s):  
Adelina Suryati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Earnings

This study aims to determine the effect of good corporate governance on earnings quality with firm size as a moderating variable. This research was conducted on the Indonesia Stock Exchange by selecting a sample of companies listed in the CGPI index from 2014 to 2018. The results of this study indicate that good corporate governance has a significant effect on earnings quality and firm size has a significant effect on earnings quality, and company size is able to strengthen Good corporate governance on earnings quality, which means that the higher the value of good corporate governance in large companies, the higher the quality of corporate earnings, so company size can strengthen the effect of good corporate governance on earnings quality. Keywords: Earnings Quality, Firm Size, Good Corporate Governance   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini dilakukan di Bursa Efek Indonesia dengan memilih sampel perusahaan yang terdaftar dalam indeks CGPI pada tahun 2014 sampai tahun 2018. Hasil penelitian ini menunjukkan bahwa good corporate governance berpengaruh signifikan terhadap kualitas laba dan ukuran perusahaan berpengaruh signifikan  terhadap kualitas laba, serta ukuran perusahaan mampu memperkuat good corporate governance terhadap kualitas laba, yang berarti bahwa semakin tinggi nilai good corporate governance pada perusahaan yang berukuran besar maka akan semakin tinggi pula kualitas laba perusahaan, jadi ukuran perusahaan mampu memperkuat pengaruh good corporate governance terhadap kualitas laba. Kata kunci: Good Corporate Governance, Kualitas Laba, Ukuran Perusahaan

scholarly journals The Effect of Liquidity, Company Age and Company Size on Earnings Quality (Studies on Property and Real Estate Sector Companies Period 2017-2019)

2021 ◽  
Vol 1 (2) ◽  
pp. 105-114
Author(s):  
Retnoning Ambarwati ◽  
Feri Dwi Hastuti
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Test Method ◽  
Company Size ◽  
Firm Age ◽  
Real Estate Sector

This study aims to analyze the effect of liquidity, firm age, firm size on earnings quality. The independent variables used are liquidity, company age, company size. The dependent variable is earnings quality. Population p enelitian are p ompany that stands in Real Estate Sector listed on the Indonesia Stock Exchange (BEI) Period 2017-2019. The sampling method used is the purposive sampling method with a total of 21 companies during the observation period of 3 consecutive years with 65 samples. Data analysis tools: classical assumption test method, multiple linear regression analysis test, and hypothesis testing. The hypothesis of this study is liquidity , Age Company , and Company Size partial effect on k Quality of earnings in the Real Estate Property companies listed on the Stock Exchange in 2017-2019 .  The results showed that the liquidity of the firm size had no effect on earnings quality, while firm age had an effect on earnings quality. H acyl R 2 coefficient determinant ( R 2 ) shows at 0.353 or 35.3%, meaning that the liquidity factor (X1), Age Company (X2), Company Size (X3) affects the quality of earnings (Y) on the company's property and real estate listed on the IDX in 2017-2019, the remaining 64.7% is influenced by other factors not examined in this study such as profitability, audit quality, capital structure and so on.

scholarly journals The Influence of Company Size, Company Growth, Price to Book Value, Investment Opportunity Set, and Operating Cash Flow Againts Price Earnings Ratio in Food and Beverage Sub Sector Manufacturing Companies Listed In BEI from 2015 To 2017

2021 ◽  
Vol 4 (2) ◽  
pp. 1882-1893
Author(s):  
Andini Nurwulandari
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Book Value ◽  
Investment Opportunity Set ◽  
Food And Beverage ◽  
Operating Cash Flow ◽  
Company Growth

This study aims to see how the Price Earning Ratio is affected by company size, growth, price to book value, investment opportunity set, and operating cash flow. The authors used panel data regression to analyze data from 2015 to 2017, 13 food and beverage firms were listed on the Indonesia Stock Exchange. According to the data that have been collected, company size, company growth, and price to book value all have a positive and significant effect on the Price Earning Ratio. Meanwhile, the Investment Opportunity Set and Operating Cash Flow have no impact on the Price Earning Ratio.

scholarly journals Factors affecting profit quality in manufacturing companies listed on Indonesia Stock Exchange 2012-1016

2019 ◽  
Vol 9 (1) ◽  
pp. 85
Author(s):  
Tutut Murniati
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Control Variable ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Control Variables ◽  
Firm Reputation ◽  
Audit Firm ◽  
Investment Opportunity Set

The manufacturing company's profit information is useful for the right decision-making. This study aims to determine the effect of leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner and institutional ownership of earnings quality at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. This research also use control variable that is return on asset (ROA). The sampling method used is purposive sampling technique. The sample used is as many as 100 manufacturing companies listed on the IDX. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that leverage, liquidity, conservatism, independent commissioner and institutional ownership have no effect on earnings quality either using control variable or without control variable. Investment opportunity set variables affect the quality of earnings when testing without using control variables. While when tested by using control variables, investment opportunity set has no effect on earnings quality. Audit firm reputation has an effect on the quality of earnings both when using control variables and without control variables.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE,SALES GROWTH DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 13 (1) ◽  
pp. 96
Author(s):  
Agustina Khoeriyah
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Investment Opportunity ◽  
Mining Companies ◽  
Investment Opportunity Set ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of firm size, leverage , sales growth, and investment opportunity set to the value of company. The sample in this study were 53 data from 18 mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period that met the criteria. This type of research is quantitative and the sample used is purposive sampling. The analysis of the data used is the statistical analysis in the form of multiple linear regression. The results of this study indicate that firm size does not effect the firm value, leverage has a significant negative effect on firm value, sales growth and investment opportunity set has a significant positive effect on firm value.

scholarly journals KEBIJAKAN PEMBAGIAN DIVIDEN KAS DI PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN

2021 ◽  
Vol 7 (2) ◽  
pp. 175-186
Author(s):  
Rochman Marota ◽  
Vinna Oktaviani ◽  
Amelia Rahmi
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Net Income ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set ◽  
Operating Cash Flow ◽  
Retail Trading

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash dividends. This research was conducted on sub-retail trading companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The sample consists of five companies, selected using the purposive sampling method. It uses multiple linear regression to test the hypotheses. Results show that net income affects positively cash dividends. While cash flow, investment opportunity set, and firm size does not affect cash dividends. This can be a concern for the company to continue to improve the company's performance in generating net income. With high profits, investors will be more interested in investing their funds.

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