Pengaruh corporate governance (cg) terhadap kualitas laba dengan manajemen laba sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017

Nanang, Alvin Pranata (2019) Pengaruh corporate governance (cg) terhadap kualitas laba dengan manajemen laba sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Masters thesis, Universitas Tarumanagara.

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Abstract

Abstract This study aims to investigate analytically how corporate governance mechanisms which are institutional ownership, managerial ownership, audit comitees, and independent commissioner affect earning’s quality through earning’s management as an intervening variable. The data used in this study were the financial data which are obtained from the financial statements and annual reports of each company. The financial statements and annual reports obtained from the Indonesia stock exchange. The analysis method used 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, with a total sample of 28 companies. This research found that the corporate governance mechanisms which are institutional ownership, managerial ownership, audit committees, and independent commissioner 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 significant effect. Key Words : Institutional Ownership, Managerial Ownership, Audit Comitees, Independent Commissioner, Earning’s Quality, Earning’s management

Item Type: Thesis (Masters)
Subjects: Tesis
Tesis > Pascasarjana
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 20 Apr 2021 09:14
Last Modified: 10 Apr 2023 02:56
URI: http://repository.untar.ac.id/id/eprint/15212

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