PENGARUH STRUKTUR MODAL DAN KOMPOSISI ASET TERHADAP KUALITAS LABA PERUSAHAAN JASA TRANSPORTASI DI BURSA EFEK INDONESIA 2012 – 2014
Abstract
Earning information which owned by the service transportation company will be beneficial for the users of financial statements. The purpose of this study is to determine the effect of capital structure and asset composition on earning quality companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. Method of sampling which used was non probability sampling. The samples are 6 service transportation companies. Analysis of the data in this study using multiple linear regression analysis. To get the unbiased test result, first of all was tested the classical assumptions, then test the feasibility of the model. Capital structure has a positive direction and significant on earning quality while asset composition asset has a negative direction and significant on earning quality.
Keywords: capital structure, composition asset, quality of earning
Downloads
Published
Issue
Section
License
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
