PENGARUH HUMAN CAPITAL DAN KEPEMILIKAN ASING TERHADAP KUALITAS LABA

SETYAWAN, AGUS (2018) PENGARUH HUMAN CAPITAL DAN KEPEMILIKAN ASING TERHADAP KUALITAS LABA. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this research is to examine the effect of human capital and foreign ownership on the earnings quality on property and real estate companies listed on the Indonesia Stock Exchange period 2012-2016 as many as 38 companies by using multiple linear regression analysis. The variables used consist of the dependent variable of earnings quality and independent variable which is human capital and foreign capital ownership, and also the control variables of size, leverage, and sales growth. The result of research with t-test shows that human capital partially influence to earnings quality, whereas foreign ownership partially has no effect to earnings quality. The result of the research by using F-test shows that human capital and foreign ownership simultaneously influence to earnings quality with the size, leverage, and sales growth as control variables. The result of adjusted R2 that the percentage of contribution of human capital and foreign ownership variable, and the control variables of size, leverage, and sales growth on profit quality is 80,4% while the rest 19.6% influenced by other variables not examined in this research. Keywords : Human Capital, Foreign Ownership, Size, Leverage, Growth and Earnings Quality. Reference List : 2000-2012 (19 Books + 7 Journals) Preveptor : Dr. Yudhi Herliansyah, SE, Ak., M.Si Penelitian ini bertujuan untuk menguji pengaruh human capital dan kepemilikan asing terhadap kualitas laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2012-2016 yaitu sebanyak 38 perusahaan dengan menggunakan analisis regresi linear berganda. Variabel yang digunakan terdiri dari variabel dependen kualitas laba dan variabel independen yaitu human capital dan kepemilikan asing, serta variabel kontrol ukuran perusahaan, leverage, dan pertumbuhan penjualan. Hasil penelitian dengan uji-t menunjukkan bahwa human capital secara parsial berpengaruh terhadap kualitas laba, sedangkan kepemilikan asing secara parsial tidak berpengaruh terhadap kualitas laba. Hasil penelitian dengan menggunakan uji-F menunjukkan bahwa human capital dan kepemilikan asing secara simultan atau bersama-sama berpengaruh terhadap kualitas laba dengan ukuran perusahaan, leverage, dan pertumbuhan penjualan sebagai variabel kontrol. Hasil adjusted R2 bahwa persentase kontribusi variabel human capital dan kepemilikan asing, serta variabel kontrol ukuran perusahaan, leverage, dan pertumbuhan penjualan terhadap kualitas laba 80,4% sedangkan sisanya 19,6% dipengaruhi oleh variabel-variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Human Capital, Kepemilikan Asing, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Kualitas Laba

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 018
Call Number: TA/55/18/050
NIM: 55513120105
Uncontrolled Keywords: Human Capital, Kepemilikan Asing, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Kualitas Laba
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
700 Arts/Seni, Seni Rupa, Kesenian > 700. Arts/Seni, Seni Rupa, Kesenian > 700.1-700.9 Standards Subdivisions of The Arts/Subdivisi Standard dari Karya Seni > 700.4 Special Topics in The Arts/Topik Tertentu dalam Karya Seni > 700.41 Arts Displaying Specific Qualities of Style, Mood, Viewpoint/Seni Menampilkan Kualitas Gaya Tertentu, Suasana Hati, Sudut Pandang
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Oct 2018 01:53
Last Modified: 07 Nov 2018 04:32
URI: http://repository.mercubuana.ac.id/id/eprint/45192

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