Pengaruh Firm Size, Leverage dan Investment Opportunity Set terhadap Kualitas Laba pada Perusahaan Sub Sektor Food and Beverage yang Telah Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2022

Penulis

  • Nadia Ayu Wardani Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita Institut Teknologi dan Bisnis WIdya Gama Lumajang
  • M. Wimbo Wiyono Institut Teknologi dan Bisnis WIdya Gama Lumajang

Kata Kunci:

Firm Size, Leverage, Investment Opportunity Set and Profit Quality

Abstrak

This research aims to determine the effect of firm size, leverage and investment opportunity set on earnings quality in food and beverage sub-sector companies that have been listed on the IDX for the 2020-2022 period. This research uses a quantitative research strategy with SPSS. The population of this research is food and beverage sub-sector companies that have been listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample was determined based on purposive sampling technique, so that a sample of 24 companies was obtained. The type of data in this research uses secondary data. Secondary data in this research is in the form of financial reports of food and beverage sub-sector companies that are listed on the Indonesia Stock Exchange with the data source coming from www.idx.co.id. This research uses multiple linear analysis. The research results prove that partially firm size has an effect on earnings quality, leverage has an effect on earnings quality and investment opportunity set has no effect on
earnings quality.

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2024-06-28

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