Pengaruh Intensitas Modal, Konservatisme Akuntansi, dan Investment Opportunity Set terhadap Kualitas Laba

Authors

  • Novita Rahmadhani Universitas Pamulang, Indonesia
  • Sairin Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/mesir.v3i2.9151

Keywords:

Intensitas Modal, Konservatisme Akuntansi, Investment Opportunity Set, Kualitas Laba

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intensitas Modal, Konservatisme Akuntansi, dan Investment Opportunity Set terhadap Kualitas Laba pada perusahaan sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2021-2025. Penelitian ini menggunakan metode kuantitatif dan melalui pendekatan asosiatif. Sampel penelitian ditentukan menggunakan metode purposive sampling. Diperoleh sampel akhir sebanyak 11 perusahaan dengan jumlah observasi sebanyak 55. Metode analisis data yang digunakan adalah regresi data panel menggunakan software EViews13. Berdasarkan hasil pengujian pemilihan model, model regresi data panel yang digunakan dalam penelitian ini adalah Fixed Effect Model. Hasil penelitian menunjukkan bahwa secara simultan Intensitas Modal, Konservatisme Akuntansi, dan Investment Opportunity Set berpengaruh terhadap Kualitas Laba. Secara parsial, Intensitas Modal dan Konservatisme Akuntansi berpengaruh terhadap Kualitas Laba, sedangkan Investment Opportunity Set tidak berpengaruh terhadap Kualitas Laba.

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References

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Published

2026-08-25

Issue

Vol. 3 No. 2 (2026): September 2026

Section

Articles

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