Pengaruh Investment Opportunity Set (IOS) Terhadap Kualitas Laba

///Pengaruh Investment Opportunity Set (IOS) Terhadap Kualitas Laba

Pengaruh Investment Opportunity Set (IOS) Terhadap Kualitas Laba

Oleh :
Ceskakusumadewi Baharuddin
Dosen STIM Nitro Makassar

Abstract

The Influence of Investment Opportunity Set on Earnings Quality. Case study on Manufacturing Companies that registered in IDX.
This study aimed to determine whether the Investment Opportunity Set (IOS) significantly influence to the quality of earnings that calculated by using discretionary accruals. This study uses leverage and firm size as control variable. These control variables are variable amplifier to the variable existence of audit committees. The analytical method used in this study is the method of multiple linear regression analysis. Samples used in this study were manufacturing companies listed in IDX period from 2003 to 2008. This sample is selected by random sampling purposively that produce 35 companies which produce 210 issuers as the final sample. Partial test results showed that IOS significantly influences on earnings quality. And control variables do not have influence significantly to quality of earnings.
To conclude, the results of this study shows that the IOS including leverage and firm size have influence significantly and simultaneously on earnings quality.

Keywords: Earnings quality, Investment Opportunity Set, leverage and firm value.

By | 2015-08-21T05:20:42+00:00 August 21st, 2015|Jurnal Progresif, Volume 5, No. 2 Februari 2012|0 Comments

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