PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Study Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017)

WIBOWO, TEZZAR PRASETIA (2019) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Study Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is motivated by the growing environmental issues. Guidelines for good corporategovernance requires companies to create checks and balances, enforcing transparency andaccountability, as well as promoting corporate social responsibility for the survival of thecompany (KNKG, 2006). The purpose of this study is to examine the effect of CSR and the good corporate governance mechanism that is proxied by independent commissioners and audit committees on earnings quality. The number of samples used is 201 manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2107. Panel data analysis uses E Views 9 with General Least Square. The results showed that Corporate Social Responsibility and audit committees had a negative and significant effect on earnings quality while independent commissioners did not influence the quality of earnings. Keywords : corporate social responsibility, independent commissioners, audit committee,earnings quality Penelitian ini dilatarbelakangi oleh isu lingkungan yang berkembang. Pedoman untuk tata kelola perusahaan yang baik mengharuskan perusahaan untuk membuat keseimbangan, menegakkan transparansi dan akuntabilitas, serta mempromosikan tanggung jawab sosial perusahaan untuk kelangsungan hidup perusahaan (KNKG, 2006). Tujuan penelitian ini adalah untuk menguji pengaruh pengungkapan corporate social responsibility dan mekanisme good corporate governance yang diproksikan dengan komisaris independen dan komite audit terhadap kualitas laba. Jumlah sampel yang digunakan adalah 201 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2107. Analisis data panel menggunakan E Views 9 dengan General Least Square. Hasil penelitian menunjukan bahwa Corporate Social Responsibility dan komite audit berpengaruh negatif dan signifikan terhadap kualitas laba sedangkan komisaris independen tidak berpengaruh terhadap kualitas laba. Kata Kunci : Corporate Social Responsibility, Komisaris Independen, Komite Audit, Kualitas Laba

Item Type: Thesis (S1)
NIM: 43214110101
Uncontrolled Keywords: Corporate Social Responsibility, Komisaris Independen, Komite Audit, Kualitas Laba
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jun 2019 05:00
Last Modified: 27 Jun 2019 05:00
URI: http://repository.mercubuana.ac.id/id/eprint/49230

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