Octaviani, Rosalia (2018) Pengaruh Good Corporate Governance Terhadap Kualitas Laba: Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh good corporate governance terhadap kualitas laba. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013 hingga 2017 dengan jumlah total oservasi 80 perusahaan. Metode pemilihan sampel yang digunakan adalah purposive sampling. Model analisis data penelitian menggunakan analisis regresi berganda. Proksi yang digunakan untuk mengukur kualitas laba perusahaan adalah dengan menghitung nilai discretionary accrual. Hasil penelitian menunjukkan bahwa good corporate governance yang diproksikan dengan ukuran dewan komisaris independen, kepemilikan manajerial, dan komite audit berpengaruh secara positif terhadap kualitas laba. Semakin besar jumlah dewan komisaris independen, kepemilikan manajerial, dan komite audit maka semakin baik kualitas laba sebuah perusahaan. Di sisi lain, good corporate governance yang diproksikan dengan kepemilikan institusional dan kualitas audit terbukti tidak berpengaruh terhadap kualitas laba.
English Abstract
The purpose of this research is to examine the effect of good corporate governance on earning quality. The sample used in this study is manufacturing companies listed on Indonesian Stock Exchange from 2013 to 2017 with total number of observation is 80 companies. Sampling was done by purposive sampling method. The method of analysis used is multiple regression analysis. Proxy that used to estimate earnig quality of a company is the value of discretionary accrual. The result of this study shows that good corporate governance proxied by the size of independent board of directors, managerial ownership, and audit committee has positive effect on earning quality. The bigger size of independent board of directors, managerial ownership, and audit committee, the quality of earnings will be better. In the other hand, good corporate governance proxied by institutional ownership and audit quality has insignificant effect on earning quality
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/333/051807789 |
| Uncontrolled Keywords: | Good Corporate Governance, Earning Quality, Discretionary Accrual, Good Corporate Governance, Earning Quality, Discretionary Accrual |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 29 Mar 2019 01:42 |
| Last Modified: | 20 Oct 2021 05:27 |
| URI: | http://repository.ub.ac.id/id/eprint/163871 |
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