Pengaruh Leverage Terhadap Kualitas Laba

Studi Empiris pada Perusahaan Jasa Sub Sektor Hotel, Restoran & Pariwisata di Bursa Efek Indonesia periode 2016-2020

Abstract

This research created to identify one kind of a factor that could affect earnigs quality on tourism industry in hotel and restaurant sub sectors. The dependent variable in this study is earnings quality while the independent variable is leverage. This research is a type of quantitative research using secondary data in the form of financial statements. The amount of sample used are 70 company financial statements obtained using purposive sampling method. The results of this study indicate that leverage ratio affect earnings quality.