PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2014-2017.
| dc.contributor.author | Zakiul,Fuad | |
| dc.date.accessioned | 2022-07-13 | |
| dc.date.available | 2022-07-13 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/271/pengaruh-struktur-modal-dan-likuiditas-terhadap-kualitas-laba-dengan-corporate-governance-sebagai-variabel-moderasi-pada-perusahaan-manufaktur-yang-terdaftar-pada-bursa-efek-indonesia-bei-periode-2014-2017 | |
| dc.description.abstract | This study aims to examine the effect of capital structure and liquidity towards quality of earning with corporate governance as a moderating variabel on manufacturing company listed on Indonesia Stock Exchange (IDX). Corporate governance in this research is divided into two variabels : independen board of commissioner and audit committee. Capital structure is measured by leverage and liquidity is measured by current ratio. The population on this reaserch is manufacturing which listed on Indonesian Stock Excange (IDX) is 57 companies. Samples were taken based on purposive sampling method, with 228 samples during 4 years period. The data analysis method used was moderating regression analysis (MRA). Based in this research indicated all variabels have significant relationship in quality of earning and can be explain that all variabels have a effect can be increase quality of earning on manufacturing company listed on Indonesia Stock Exchange (IDX) period 2014-2017. Corporate governance that audit committee and independen board of commissioner as the result is not be moderating variabels because the result of research have not purposive as a moderating variabels on manufacturing company listed on Indonesia Stock Exchange (IDX) period 2014-2017 | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Financial Accounting, Akuntansi Keuangan | en_US |
| dc.title | PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2014-2017. | en_US |
| dc.type | Skripsi | en_US |
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