PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021

Abstract

The study aims to determine and analyze whether the effect of capital structure, liquidity and independent commissioners on the quality of earnings in property and real estate companies listed on the indonesia stock exchange. The data used in this study is secondary data sourced from the financial statements of property dan real estate companies in 2018-2021obtained from the official website of the IndonesiaStock Exchange is www.idx.co.id. The method used in this research is descriptive method. Of the 81 registered company population in the property dan real estate company, 14 samples of companies were obtained that met the test criteria. So that the amount of data to be analyzed amounted to 56. Before performing the data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test by performing F test and t test. The partial results of the study show that the Capital Structure variable has a significant negative effect on earnings quality, with a significance value of 0.002 is smaller than 0.05; Liquidity variable has no significant effect on earnings quality, with a significance value of 0.215 greater than 0.05; and Independent Commissioner variables no significant effect on Earnings Quality, with value of 0.4 is greater than 0.05. Simultaneously shows that Capital Structure, Liquidity and Independent Commissioners have a significant effect on earnings quality, with a significance value of 0.001 smaller from 0.05