PENGARUH IMPLEMENTASI CORPORATE GOVERNANCE, PROFITABILITAS (ROA) DAN KONSENTRASI KEPEMILIKAN TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Go Public Peserta Corporate Governance Perception Index (CGPI ) Tahun 2012- 2016 )

INDRIYANI, INDAH (2018) PENGARUH IMPLEMENTASI CORPORATE GOVERNANCE, PROFITABILITAS (ROA) DAN KONSENTRASI KEPEMILIKAN TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Go Public Peserta Corporate Governance Perception Index (CGPI ) Tahun 2012- 2016 ). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to determine the effect of corporate governance implementation, profitability (ROA) and ownership concentration as independent variable on earnings quality as dependent variable with growth and leverage as control variable. Earning quality was measured by discretionary accrual. The populations in this research were public companies who participated in the Corporate Governance Perception Index (CGPI) in period 2012 – 2016. Samples were determined by purposive sampling method with 45 samples. The data used in this research was secondary data. The analytical method used was multiple linear regression with SPSS software. The result has shown that: 1). Corporate governance implementation had no significant effect on earnings quality, 2). Profitability (ROA) had significant effect on earnings quality, 3) ownership concentration had no significant effect on earning quality. Key words: Earnings Quality, Discretionary Accrual ,Corporate Governance, Return On Asset, Ownership Concentration Penelitian ini bertujuan untuk mengetahui pengaruh implementasi corporate governance, profitabilitas (ROA) dan konsentrasi kepemilikan sebagai variabel indenpenden terhadap kualitas laba sebagai variabel dependen dengan growth dan leverage sebagai variabel kontrol. Kualitas laba diukur dengan discretionary accrual. Populasi dalam penelitian ini adalah perusahaan go public peserta Corporate Governance Perception Index (CGPI). Periode yang digunakan adalah tahun 2012 -2016 . Sampel yang diperoleh dengan tehnik purposive sampling sebanyak 45 sampel. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analis yang digunakan adalah teknik analisis regresi berganda dengan software SPSS. Hasil penelitian ini menunjukkan bahwa : 1) implementasi corporate governance tidak berpengaruh terhadap kualitas laba , 2) profitabilitas (ROA) berpengaruh terhadap kualitas laba, 3) konsentrasi kepemilikan tidak berpengaruh terhadap kualitas laba. Kata kunci : Kualitas laba, Discretionary accrual , Corporate Governance, Return On Asset , Konsentrasi Kepemilikan

Item Type: Thesis (S2)
NIM: 55516110049
Uncontrolled Keywords: Kualitas laba, Discretionary accrual , Corporate Governance, Return On Asset , Konsentrasi Kepemilikan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 28 Nov 2018 07:25
Last Modified: 28 Nov 2018 07:25
URI: http://repository.mercubuana.ac.id/id/eprint/45742

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