Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh investment opportunity set, intellectual capital, struktur modal, dan ukuran perusahaan terhadap kualitas laba sebelum dan selama pandemi Covid-19. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2022. Penelitian ini menggunakan purposive sampling dengan mengambil sampel berdasarkan kriteria tertentu. Dengan kriteria yang telah ditetapkan, maka terpilih sampel yang sesuai sebanyak 156. Penelitian ini dilakukan dengan menggunakan metode analisis regresi linier berganda dengan bantuan program IBM SPSS Statistic 26. Hasil dari penelitian ini menemukan bahwa intellectual capital sebelum pandemi Covid-19 dan ukuran perusahaan sebelum dan selama pandemi Covid-19 berpengaruh terhadap kualitas laba. Investment opportunity set sebelum pandemi Covid-19 dan struktur modal sebelum dan selama pandemi Covid-19 berpengaruh negatif terhadap kualitas laba. Sedangkan investment opportunity set dan intellectual capital selama pandemi Covid-19 tidak berpengaruh terhadap kualitas laba.

Kata kunci: investment opportunity set, intellectual capital, struktur modal, ukuran perusahaan, dan kualitas laba.

This study aims to examine the effect of investment opportunity set, intellectual capital, capital structure, and company size on earnings quality before and during the Covid-19 pandemic. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2017-2022. This study uses purposive sampling by taking samples based on certain criteria. With the predetermined criteria, 156 suitable samples were selected. This research was conducted using multiple linear regression analysis methods with the help of the IBM SPSS Statistic 26 program. The results of this study found that intellectual capital before the Covid-19 pandemic and company size before and during the Covid-19 pandemic had an effect on earnings quality. Investment opportunity set before the Covid-19 pandemic and capital structure before and during the Covid-19 pandemic have a negative effect on earnings quality. Meanwhile, investment opportunity set and intellectual capital during the Covid-19 pandemic have no effect on earnings quality. Keywords: investment opportunity set, intellectual capital, capital structure, firm size, and earnings quality.