PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi perbandingan pada Bank Umum Syariah Indonesia dan Malaysia tahun 2016-2020)

Aryanto, Syada (2022) PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi perbandingan pada Bank Umum Syariah Indonesia dan Malaysia tahun 2016-2020). S2 thesis, Magister Ilmu Akuntansi.

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Abstract

This study aims to determine the effect of leverage, liquidity and profitability partially and simultaneously on earnings quality at Indonesian and Malaysian Sharia Commercial Banks, analyze company size as a moderating variable and this study will also compare earnings quality at Indonesian and Malaysian Sharia Commercial Banks. The subjects of this study were Indonesian and Malaysian Sharia Commercial Banks with a sample of 10 (ten) Indonesian Sharia Commercial Banks and 14 (fourteen) Malaysian Sharia Commercial Banks from 2016 -2020. The method used in this study was regression. The results of this study found that (1) Leverage has no effect on earnings quality at Indonesian and Malaysian Sharia Commercial Banks, (2) Liquidity has a negative effect on earnings quality at Indonesian and Malaysian Sharia Commercial Banks, (3) Profitability does not affect earnings quality at Indonesian and Malaysian Sharia Commercial Banks, (4) Company size is not able to moderate the relationship of leverage on the earnings quality at Indonesian and Malaysian Sharia Commercial Banks, (5) Company size is not able to moderate the relationship of liquidity to earnings quality at at Indonesian and Malaysian Sharia Commercial Banks, (6) company size is not able to moderate the relationship between profitability and earnings quality at Indonesian and Malaysian Sharia Commercial Banks, (7) Leverage, liquidity and profitability simultaneously have no effect on earnings quality at Indonesian Sharia Commercial Banks, but simultaneously affect Malaysian Sharia Commercial Banks, and (8) ) there is no difference in earnings quality at Indonesian and Malaysian Sharia Commercial Banks. Keywords: Leverage, Liquidity, Profitability, Company size, Earnings quality

Type:	Thesis (S2)
Subjects:	L Education > L Education (General)
Divisions:	Pascasarjana > Ilmu Akutansi
Depositing User:	ARYANTO
Date Deposited:	01 Jul 2022 07:40
Last Modified:	01 Jul 2022 07:40
URI:	https://repository.unja.ac.id/id/eprint/36029

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