BAB V K ESIMPULAN
C. Saran
1. Menambahkan atau memperluas populasi yang menjadi objek penelitian seperti sektor jasa yang meliputi subsektor jasa konstruksi, jasa keuangan, jasa real property, dan lain sebagainya. Menambahkan jumlah sampel nantinya diharapkan hasil yang diperoleh akan lebih dapat digeneralisasikan.
2. Menambahkan sampel perusahaan dengan Laporan Keuangan yang disajikan selain menggunakan mata uang Rupiah.
3. Menambahkan variabel-variabel independen lain.
4. Untuk menguji heterokedastisitas disarankan menggunakan uji yang lain seperti Uji Glejser sehingga dapat mengetahui bahwa data penelitian tidak terdapat heterokedastisitas.
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