Pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, dan Voluntary Disclosure terhadap Kualitas Laba - Dina Rahmawati; Erika Astriani Aprilia (UPT Publikasi Ilmiah Unisba, 2022)
Abstract. This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality on the Kompas 100 Index companies listed on the IDX for the 2016-2020 period. Profit Growth Variable is measured by Profit Growth Index, Audit Quality is measured by Dummy Variable, Prudence is measured by Conservatism Index, Capital Structure is measured by DER, Voluntary Disclosure is measured by Voluntary Disclosure Index, and Earning Quality is measured by QER. This research is a quantitative research and uses secondary data in the form of annual financial reports from the IDX. The sampling technique used purposive sampling method, obtained 42 companies as research samples. The data analysis tool used the Eviews software version 9. The results showed that Earnings Growth, Audit Quality, and Voluntary Disclosure had no effect on earnings quality, but Prudence and Capital Structure had a significant positive effect on Earnings Quality. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, dan Voluntary Disclosure terhadap Kualitas Laba pada perusahaan Indeks Kompas 100 yang terdaftar di BEI periode 2016-2020. Variabel Pertumbuhan Laba diukur dengan Indeks Pertumbuhan Laba, Kualitas Audit diukur dengan Variabel Dummy, Prudence diukur dengan Indeks Konservatisme, Struktur Modal diukur dengan DER, Voluntary Disclosure diukur dengan Indeks Pengungkapan Sukarela, dan Kualitas Laba diukur dengan QER. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan dari BEI. Teknik pengambilan sampel menggunakan motode purposive sampling, diperoleh 42 perusahaan sebagai sampel penelitian. Alat analisis data menggunakan program software Eviews versi 9. Hasil penelitian menunjukkan bahwa Pertumbuhan Laba, Kualitas Audit, dan Voluntary Disclosure tidak berpengaruh terhadap Kualitas laba, akan tetapi Prudence dan Struktur Modal berpengaruh signifikan positif terhadap Kualitas Laba.