| dc.contributor.author | MUHAMMAD ARIEF RINALDI MARPAUNG | |
| dc.date.accessioned | 2024-10-21 | |
| dc.date.available | 2024-10-21 | |
| dc.date.issued | 2023 | |
| dc.identifier.uri |
https://repositori.unhar.ac.id/handle/1289/pengaruh-pertumbuhan-laba-kepemilikan-manajerial-dan-kinerja-perusahaan-terhadap-kualitas-laba-dengan-ukuran-perusahaan-sebagai-variabel-moderasi-pada-perusahaan-manufaktur-yang-terdaftar-di-bei-tahun-2017-2021
| |
| dc.description.abstract |
This research aims to examine earning growth, managerial ownership, and
company performance on earning quality with firm size as a moderating variable
in manufacturing companies listed on the Indonesia Stock Exchange for the period
2017 – 2021. The sample selection method used was purposive sampling. Total
observations in this study were 215 companies consisting of 43 companies. The
data analysis technique used in this study is Moderated Analysis Regression by
using analysis tool SPSS 26.
The test results of this study show that earning growth, managerial
ownership, company performance, and company size simultaneously affect earning
quality. Partially, firm size and earning growth have a significant influence on
earning quality, while managerial ownership and company performance have no
effect on earning quality. Firm size moderates the negative relationship between
company performance and earning quality, while firm size is unable to moderate
the relationship between earning growth and managerial ownership and earning
quality.
| en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI | en_US |
| dc.title | PENGARUH PERTUMBUHAN LABA, KEPEMILIKAN MANAJERIAL, DAN KINERJA PERUSAHAAN TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017 - 2021 | en_US |
| dc.type | Skripsi | en_US |
