Pengaruh corporate governance (CG) terhadap kualitas laba dengan manajemen laba sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di birsa efek indonesia (BEI) periode 2015-2017. /Alvin Pranata Nanang

Nanang, Alvin Pranata (2019) Pengaruh corporate governance (CG) terhadap kualitas laba dengan manajemen laba sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di birsa efek indonesia (BEI) periode 2015-2017. /Alvin Pranata Nanang. Masters thesis, Universitas Tarumanagara.

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Abstract

This study aims to investigate analycally how corporate governance mechanisms which are institutional ownership, managerial ownership, audit comitees, and independent commissioner affect earning?s quality through earning?s management as and intervening variable. The data used in this study were the financial data which are obtained from the financial ststments and annual reports of each company. The financial ststments and annual report obtained from the Indonesia stock exchange. The analysis method usd in this study is path analysis using structural equation model with SMARTPLS 3. The population used in this study is manufacturing company listed on the indonesia stock Exchange period 2015-2017, whit a total sample of 28 companies. This research fount that the corporate governance mechanisms commisioner have no significant effect on both earning?s management and earning?s quality. Earning?s management significantly influence the earning?s quality. The corporate governance mechanisms in this study shows only institutional ownership and independent commissioner that have significant effect on the earning?s quality through earning?s management as an intervening variable, while the managerial ownership and audit comitees had no signifficant effect.

Item Type: Thesis (Masters)
Subjects: Tesis
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Puskom untar untar
Date Deposited: 26 Apr 2019 02:34
Last Modified: 21 Apr 2021 06:26
URI: http://repository.untar.ac.id/id/eprint/12024

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