Valentin, Michel (2025) Pengaruh Kepemilikan Institusional, Struktur Modal dan Likuiditas terhadap Kualitas Laba pada Sektor Barang Konsumen Primer yang terdaftar di BEI Tahun 2014-2024. Sarjana (S1) thesis, STIE Tri Bhakti.
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Abstract
Purpose - This study aims to obtain empirical evidence on the influence of institutional ownership, capital structure, and liquidity on earnings quality. Design/methodology/approach – This study uses quantitative research. The sample in this study consists of 24 companies in the primary consumer goods sector listed on the Indonesia Stock Exchange from 2014 to 2024, selected through purposive sampling. The analysis technique used is multiple linear regression with the assistance of E-views 9 software. Findings – The results of this study found that Institutional Ownership has a statistically significant effect on Earnings Quality, Capital Structure has a statistically significant effect on Earnings Quality, and Liquidity does not have a statistically insignificant effect on Earnings Quality. Originality/Value – This study examines the effects of Institutional Ownership, Capital Structure, and Liquidity on Earnings Quality in the primary consumer goods sector listed on the Indonesia Stock Exchange. This study contributes new insights to the research field, as these variables have rarely been studied together during the research period from 2014 to 2024. This study uses closing earnings quality as an indicator of the Earnings Quality variable. This study provides new contributions with the most recent period and is related to Earnings Quality.
| Item Type: | Thesis (Sarjana (S1)) |
|---|---|
| Uncontrolled Keywords / Kata Kunci: | Institusional Ownership, Capital Structure, Liquidity, Earnings Quality |
| Subjects: | Akuntansi Akuntansi > Akuntansi Keuangan |
| Prodi: | S1 Akuntansi |
| Depositing User: | Michel Valentin |
| Date Deposited: | 01 Oct 2025 08:48 |
| Last Modified: | 01 Oct 2025 08:48 |
| URI: | http://repository.stietribhakti.ac.id/id/eprint/1839 |
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