Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Tiffani, Zian (2018) Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi kualitas laba pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Kualitas laba diukur dengan ukuran dewan direksi, kepemilikan manajerial, dewan direksi independen, komite audit independen, ukuran komite audit, dan ukuran perusahaan sebagai variabel independen. Populasi penelitian diambil dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011 sampai dengan 2015. Sampel yang memenuhi kriteria untuk penelitian ini adalah 410 perusahaan atau 2.050 data observasi. Hasil penelitian menunjukkan bahwa ukuran dewan direktur dan komite audit independen memiliki pengaruh signifikan positif terhadap kualitas laba. Sedangkan kepemilikan manajerial dan dewan direktur independen tidak memiliki hubungan signifikan terhadap kualitas laba. Ukuran komite audit dan ukuran perusahaan memiliki hubungan signifikan negatif terhadap kualitas laba. ********************************************************************** The purpose of this study is to analyze the factors that influence earnings quality in companies listed on the Indonesia Stock Exchange (IDX). Earnings quality is measured by the size of the board of directors, managerial ownership, independent board of directors, independent audit committee, audit committee size, and firm value as independent variables. The study population was taken from the annual report of companies listed on the Indonesia Stock Exchange in the period 2011 to 2015. The samples that met the criteria for this study were 410 companies or 2,050 observation data. The results showed that the size of the board of directors and independent audit committee had a significant positive effect on earnings quality. While managerial ownership and independent board of directors have no significant relationship to earnings quality. The size of the audit committee and the size of the company have a significant negative relationship to earnings quality..

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: earnings quality, board size, managerial ownership, independent board of directors, independent audit committee, audit committee size, and company size.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 11:07
Last Modified: 05 Oct 2020 09:42
URI: http://repository.uib.ac.id/id/eprint/1356

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