ANGELA, FRISCA (2021) PENGARUH EXECUTIVE COMPENSATION, MANAGERIAL OWNERSHIP DAN PROFITABILITY TERHADAP EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020. Skripsi thesis, Universitas Tarumanagara.
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Abstract
This study was made with the aim of looking at the effect of executive compensation, managerial ownership, and profitability on earnings quality. Profits listed in the financial statements of a company are recorded with the aim of being a benchmark for evaluating company performance that can be used as a reference for decision making by companies, this makes many companies motivated to commit fraud against financial statements. Earnings quality can be an answer to determine the accuracy of the earnings of financial statements made by the company. This study uses a population of manufacturing companies listed on the Indonesia Stock Exchange which provides complete data on the variables studied during the 2018-2020 period, and 141 observations were selected from 2018 to 2020. In this study it was found that executive compensation and managerial ownership proved to have no effect on earnings quality. Meanwhile, this study shows that profi tability is proven to have an effect on earnings quality. Keywords: executive compensation, managerial ownership, profitability, 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: | 13 May 2022 08:25 |
| Last Modified: | 13 May 2022 08:25 |
| URI: | http://repository.untar.ac.id/id/eprint/35250 |
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