PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY

RIANI, PARAMITA (2020) PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY. Skripsi thesis, Universitas Tarumanagara.

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Abstract

ABSTRAK Tujuan dari penelitian ini adalah mengetahui apakah terdapat pengaruh audit committee, board independence, managerial ownership, earnings persistence, dan accounting conservatism terhadap earnings quality perusahaan. Penelitian ini menggunakan industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018 sebagai populasi. Dengan menggunakan teknik purpossive sampling, 168 data terpilih sebagai sampel. Hasil analisis ordinary least square regression menggunakan IBM SPSS Statistics 23 menunjukkan bahwa earnings persistence memiliki pengaruh yang signifikan terhadap earnings quality. Sementara untuk audit committee, board independence, managerial ownership, dan accounting conservatism tidak menunjukkan pengaruh yang signifikan terhadap earnings quality. Kata kunci: Audit Committee, Board Independence, Managerial Ownership, Earnings Persistence, Accounting Conservatism, Earnings Quality The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality. Key words: Audit Committee, Board Independence, Managerial Ownership, Earnings Persistence, Accounting Conservatism, Earnings Quality

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	15 Nov 2021 04:21
Last Modified:	15 Nov 2021 04:21
URI:	http://repository.untar.ac.id/id/eprint/33030

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