Analisis Faktor-faktor yang Memengaruhi Kualitas Laba (Studi Kasus Perusahaan Sektor Pertambangan di Bursa Efek Indonesia)

Abstract

The purpose of this study  to determine how the influence of audit quality, audit committee, liquidity, company size and capital structure on earnings quality. The population of 46 Mining Sector Companies in the Indonesia Stock Exchange with a sample of 36 companies with the determination using the purposive sampling method. Statistical methods used to test the hypotheses is multiple linear regression analysis The data analysis technique used is multiple linear analysis, classic assumption test, model feasibility test, and hypothesis testing. Hypothesis testing results from this study indicate that audit quality and audit committee have a positive effect on earnings quality. Liquidity, firm size  and capital structure  do not have effect on earnings quality. The coefficient of determination is 0,095, which shows the influence variables of audit quality, audit committee, liquidity, firm size and capital structure on earnings quality is 9,5 percent. While the remaining 90,5 percent influenced by other variables beyond this regression model.