PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN : STUDI PERSEPSI INVESTOR

DAMAYANTI, DINDA CINTYA (2017) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN : STUDI PERSEPSI INVESTOR. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh tata kelola perusahaan terhadap kualitas laporan keuangan yang diproxy oleh kualitas laba berdasarkan persepsi manajer investasi. Objek penelitian ini adalah manajer investasi di DKI Jakarta yang bekerja di perusahaan pengelola dana investasi pada khususnya. Metode penarikan sampel dalam penelitian ini adalah sampel acak (random sampling) dari banyaknya populasi yaitu 83 manajer investasi di DKI Jakarta, diambil sampel sebanyak 69 manajer investasi. Kuesioner yang kembali sebanyak 36 kuesioner dan yang dapat diolah sebanyak 34 kuesioner. Hasil penelitian ini menunjukan bahwa, dewan komisaris yang kuat akan menghasilkan kualitas laba yang tinggi, begitu juga komite audit yang kuat menghasilkan kualitas laba yang tinggi pula. Dewan komisaris dan komite audit memberikan pengaruh yang signifikan secara simultan (serentak) terhadap kualitas laporan keuangan yang diproxy oleh kualitas laba. Semakin kuat dewan komisaris atau komite audit, semakin tinggi pula kualitas laba yang dihasilkan.The purpose of this study was to determine the effect of corporate governance on the quality of financial statements in proxy by the quality of earnings, based on the perception of the investment manager. The object of this research is investment managers in Jakarta who worked in the investment fund management company. Sampling method in this study is a random sampling from the enormous population that is 83 investment managers in Jakarta, taken a sample of 69 investment managers. Questionnaires were returned by 36 questionnaires and which can be processed as much as 34 questionnaire. The results indicate that, strong commissioners will generate high earnings quality, as well as strong audit committee produces earnings quality is also high. The board of commissioners and the audit committee give effect simultaneously on the quality of financial statements in proxy by the quality of earnings. The stronger of the commissioners or the audit committee, will give the higher of quality of earnings.

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