Najwa, Syazwani (2026) Pengaruh Invesment Opportunity Set (IOS), Kepemilikan Menejerial, Struktur Modal Terhadap Kualitas Laba Pada Perusahaan Basic Material Yang Terdaftar Di BEI. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine and analyze the effect of the investment opportunity set, managerial ownership, and capital structure on the quality of earnings in basic material companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling techniques, resulting in 35 companies that met the research criteria during the period from 2021 to 2023. Data analysis was conducted using multiple linear regression analysis techniques. Based on the testing results, it was found that the investment opportunity set and capital structure variables have a negative effect on earnings quality. The managerial ownership variable does not have an effect on earnings quality. Simultaneously, the investment opportunity set, managerial ownership, and capital structure variables have an effect on earnings quality.

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