PENGARUH, DEBT TO EQUITY RATIO, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA
This study aims to determine and analyze the influence, debt to equity ratio, liquidity and investement opportunity set (ios) on the quality of earnings in the company. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017. The sampling technique in this study used purposive sampling. Based on predetermined criteria from 48 companies listed on the Indonesia Stock Exchange (IDX), only 14 companies met the established research criteria. The data collected is secondary data consisting of the company's financial statements using the registration method through the Indonesia Stock Exchange (IDX) website at www.idx.com.
Hypothesis testing uses multiple linear regression analysis. The results showed that the debt to equity ratio and liquidity variables were not significant on earnings quality, and opportunity set (ios) significantly influenced earnings quality.