Analisis Pengaruh Tata Kelola Perusahaan Terhadap Kualitas Laba

Sari, Anisa Maya (2019) Analisis Pengaruh Tata Kelola Perusahaan Terhadap Kualitas Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh tata kelola perusahaan terhadap kualitas laba. Dengan kualitas laba sebagai variable dependen. Variabel independen yang digunakan dalam penelitian ini adalah dewan direksi, kepemilikan manajerial, audit komite, struktur modal, ukuran perusahaan, konsentrasi kepemilikan. Sampel yang diambil untuk melakukan penelitian ini berdasarkan dari data perusahaan yang terdaftar di BEI (Bursa Efek Indonesia) Mulai dari tahun 2013-2017. Data yang digunakan sebanyak 1590 data. Metode penelitian yang dipakai adalah purposive sampling. Program yang digunakan adalah SPSS dan E-views. Hasil dari penelitian ini menunjukkan bahwa variable dewan direksi, audit komite, konsentrasi kepemilikan, struktur modal tidak berpengaruh terhadap kualitas laba. Sedangkan variable kepemilikan manajerial berpengaruh signifikan positif dan ukuran perusahaan signifikan negatif terhadap kualitas laba. ********************************************************************** This research was conducted to determine the effect of corporate governance on earnings quality. With earnings quality as the dependent variable. The independent variables used in this study are the board of directors, managerial ownership, audit committee, capital structure, company size, ownership concentration. Samples were taken to conduct this research from data of companies listed on the Indonesia Stock Exchange (IDX) starting from 2013-2017. The data used were 1,590 data. The research method used was purposive sampling. The programs used are SPSS and E-views. The results of this study indicate that the variables of the board of directors, audit committee, ownership composition, capital structure are not related to earnings quality. While managerial ownership variables have a significant positive effect and firm size has a significant negative effect on earnings quality.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: Keywords: Corporate governance, earning quality, audit committee
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: 21 Oct 2019 10:33
Last Modified: 05 Oct 2020 08:18
URI: http://repository.uib.ac.id/id/eprint/1973

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