Jurnal Ilmiah Mahasiswa STKIP PGRI Sumbar

Nama / NPM Wiwit Marleniati / 15090068
Program Studi Pendidikan Ekonomi
Pembimbing I Citra Ramayani
Pembimbing II Dina Amaluis
Tahun 2019

Abstrak :

This study aims to analyze the effect of the ratio of structure to company size, liquidity to company size, profitability to company size and investment opportunity set on company size, the effect of capital structure ratio on earning quality, likuidity on earning quality, profitability on earning quality, investment opportunity set on earning quality and company size on earning quality. This study uses a sampele of 5 telecommunication companies listed on the Indonesia Stock Exchange (IDX) in 2013-2018. In conducting this research using a path analysis conducted, it can be concluded that the capital statement. Based on the analisis of the analisis conducted, it can be concluded that the capital strukture ratio has a positive and significant imppacton company size, but profitability has a negative and not significant effect on rirm size and the investment opportunity set has a negative and insignificant to the size of the company while the capital strukture ratio has a negative and no significant effect on earning quality, likuidity has a negative and not significan effect on earning quality but profitability has a positive andsignifican effect on earning quality and investment opportunity set has a positive ang sisnificant effecton earning quality and company size has a negative and insignifican effect on the quality of earning of telecommunications companies listed on the Indonesia Stock Exchange (IDX) in 2013-2018.

Keyword :

Capital Structure ratio, Liquidity, Profitability, Investment Opportunity Set (IOS), Company Size, Earnings Quality

Login terlebih dahulu.