FALIANA, ROBICK (2018) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LABA STUDI EMPIRIS: PADA PERUSAHAAN YANG TERDAFTAR DI FTSE ASEAN STAR PERIODE TAHUN 2014 - 2015. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research focuses on corporate governance on earnings quality by measuring corporate governance on public listed companies in ASEAN. The research was conducted to examine the effect of corporate governance on earnings quality, especially corporate governance which using ASEAN Score Cards. Regression model used is cross sectional data with Earnings Response Coefficient (ERC) as proxy of earnings quality. The results showed evidence that investors respond to any changes in the value of shares when there is an increase in the value of the right of shareholder / shareholders' rights. Thus, there may be a positive response from investors to the market in exchange for the high value of the rights of shareholders in corporate governance, and this is good for the company. Key Words: ASEAN Score Cards, Corporate Governance, Earnings Response Coefficient, Disclosure Penelitian ini berfokus pada pengujian tata kelola perusahaan terhadap kualitas laba dengan mengukur tata kelola perusahaan pada perusahaan publik di ASEAN. Penelitian ini dilakukan untuk menguji pengaruh tata kelola perusahaan terhadap kualitas laba, khususnya tata kelola perusahaan dengan menggunakan ASEAN Score Cards. Model regresi yang digunakan adalah data cross sectional dengan Earnings Response Coefficient sebagai proksi kualitas laba. Hasil penelitian menunjukkan bukti bahwa investor merespon setiap perubahan nilai saham ketika ada peningkatan nilai pada right of shareholder / hak pemegang saham. Dengan demikian, ada kemungkinan terjadi respon positif dari para investor terhadap pasar di bursa atas tingginya nilai hak pemegang saham dalam tata kelola perusahaan, dan ini baik bagi perusahaan. Kata Kunci: ASEAN Score Cards, Corporate Governance, Earnings Response Coefficient, Disclosure
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