Gina Nurvila Mogaviana, 7211418206 (2023) DETERMINAN KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Under Graduates thesis, UNIVERSITAS NEGERI SEMARANG.

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Abstract

The quality of the company's profit depends on the way the management manages the company. Company with good performance and management that is able to be responsible without committing fraud will make the quality of the company's profits good. On the other hand, management that often practices profit management as an effort to beautify the company financial statements to maintain and increase investor and creditor interest in the company can cause a decline in the quality of the company profits. This study aims to examine and obtain empirical evidence on determinants of earning quality. The population in this study is all companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) which amounts to 62 companies. The sampling in this study used a purposive sampling method which resulted in 113 units of analysis from 36 manufacturing companies in the consumer goods sector. The analytical technique is using descriptive analysis and path analysis with IBM Statistics AMOS 22. The results of the study indicate that firm size has a significant negative effect on the audit quality and has a significant positive effect on the capital structure, but the firm size has no effect on profitability. Then the audit quality has a significant negative effect on profitability and has a significant positive effect on the capital structure, but the audit quality have no effect the earning quality. Profitability has a significant negative effect on the capital structure and the earning quality. Capital structure has a significant negative effect on the earning quality. Suggestions for further research are expected to formulate hypotheses and test indirect influences between variables when using path analysis models and increase the range of research samples and add research variables so that the results obtained are more accurate.

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