Pengaruh Koneksi Politik, Struktur Kepemilikan, Profitabilitas dan Leverage Terhadap Kualitas Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Jeny, Jeny (2020) Pengaruh Koneksi Politik, Struktur Kepemilikan, Profitabilitas dan Leverage Terhadap Kualitas Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh antara koneksi politik, kepemilikan keluarga, kepemilikan manajerial, kepemilikan institusional, profitabilitas dan leverage terhadap kualitas laba. Pengukuran kualitas laba pada penelitian ini menggunakan discretionary accruals model jones. Penelitian ini menggunakan keseluruhan data perusahaan yang terdaftar di Bursa Efek Indonesia yang telah memenuhi kriteria. Sampel yang diambil terdiri dari 472 data mulai dari periode 2014 sampai dengan 2019. Penerapan metode yang digunakan untuk pemilihan sampel adalah purposive sampling. Model yang terpilih untuk melakukan analisis dalam penelitian ini adalah regresi panel dengan Fixed Effect Model. Hasil dari penelitian ini menunjukkan bahwa koneksi politik, kepemilikan keluarga, kepemilikan institusional dan leverage tidak berpengaruh signifikan terhadap kualitas laba. Sementara kepemilikan manajerial berperngaruh signifikan negatif dan profitabilitas berpengaruh signifikan positif terhadap kualitas laba. ********************************************************************** This study aimed to evaluate the influence of political connections, family ownership, managerial ownership, institutional ownership, profitability, and leverage on earnings quality. The measurement of earnings quality in this study used the discretionary accruals model of Jones. This study used the entire data of companies listed on the Indonesia Stock Exchange met the criteria. Samples taken consisted of 472 data from during 2014 to 2019. The application of the method used for sample selection was purposive sampling. The model chosen to analyze this study was the panel regression with the Fixed Effect Model. The results of this study indicate that political connections, family ownership, institutional ownership, and leverage have no significant effect on earnings quality. While managerial ownership has significant negative effect and profitability has significant positive effect on earnings quality.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: earnings quality, political connections, family ownership, institutional ownership, managerial ownership, profitability, leverage
Subjects: H Social Sciences > HB Economic Theory
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: 28 Apr 2020 03:00
Last Modified: 05 Oct 2020 06:34
URI: http://repository.uib.ac.id/id/eprint/2298

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