Pengaruh Good Corporate Governance Terhadap Earnings Quality

Isma, Nisrin Naziha and Aulia Fuad Rahman,, DBA., Ak., SAS. (2021) Pengaruh Good Corporate Governance Terhadap Earnings Quality. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini menjelaskan good corporate governance dengan menggunakan variabel komisaris independen dan kepemilikan manajerial. Tujuan penelitian ini adalah untuk menguji dan menjelaskan pengaruh komisaris independen dan kepemilikan manajerial terhadap earnings quality dengan pengukuran konservatisme akuntansi. Perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 dipilih menjadi populasi penelitian ini dengan rentang periode pengamatan 2016-2020. Total sampel yang diperoleh adalah 177 observasi data. Data dianalisis dengan model regresi berganda menggunakan perangkat lunak statistik EViews. Hasil penelitian menunjukkan bahwa komisaris independen tidak memiliki pengaruh terhadap earnings quality sedangkan kepemilikan manajerial berpengaruh positif terhadap earnings quality.

English Abstract

This study explains good corporate governance by using the variables of independent commissioners and managerial ownership. The aims of this study to examines the effect of independent comissioners and managerial ownership on earnings quality with accounting conservatism measurement. Manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2020 were selected to be the population of this study for the period 2016-2020. Total samples of this study was 177 unit of analysis. The data are analyzed using double linear regression method using statistical software EViews. The results show that the proportion of independent commissioners has no effect on earnings quality, while managerial ownership has positive effect on earnings quality.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020317
Uncontrolled Keywords: Komisaris Independen, Kepemilikan Manajerial, Konservatisme Akuntansi, Independent Commissioners, Managerial Ownership, Accounting Conservatism
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 10 Feb 2022 03:19
Last Modified: 25 Feb 2022 02:12
URI: http://repository.ub.ac.id/id/eprint/189663
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