Kualitas Laba Perusahaan LQ-45 Ditinjau Dari Konservatisme, Investment Opportunity Set, Dan Rasio Pembayaran Dividen

Gde Herry Sugiarto  Asana; Made Yudi  Darmita; Tiara Kusuma  Dewi; Gusti Ayu Made  Karmila

doi:10.33395/owner.v7i3.1458

Authors

Gde Herry Sugiarto Asana Universitas Triatma Mulya
Made Yudi Darmita Universitas Triatma Mulya
Tiara Kusuma Dewi Universitas Triatma Mulya
Gusti Ayu Made Karmila Universitas Triatma Mulya

DOI:

10.33395/owner.v7i3.1458

Keywords:

Conservatism, Investment Opportunity Set, Dividend Payout Ratio, Earnings Quality

Abstract

This study aims to examine the effect of conservatism, investment opportunity set, and dividend payout ratio on earnings quality in LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The population in this study are all LQ-45 companies listed on the Indonesia Stock Exchange in the period 2019-2020. The sample in this study was selected by purposive sampling method so that the number of samples in this study were 34 companies. The research method used in this study is quantitative research with data analysis using multiple regression analysis processed with the SPSS 22 statistical program. The conclusions obtained are that the conservatism variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The investment opportunity set variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The dividend payout ratio variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period.

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