SANIAH, SANIAH (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN RETURN ON ASSETS TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI tahun 2015 – 2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study is to determine the effect of good corporate governance, intellectual capital and return on assets on the quality of earnings. Earnings quality is measured using discretionary accruals. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017. The total number of companies used as samples of this study is 43 companies with observations for 3 years. Based on the purposive sampling method, the total research sample is 102 financial statements and annual reports. Data analysis using multiple linear regression with previous classical assumption test and data normality test. The results of this study indicate that: 1) Independent Commissioners affect the Quality of Profit. 2) Institutional Ownership does not affect the quality of earnings. 3) Intellectual Capital does not affect the quality of earnings. 4) Return On Assets does not affect the quality of earnings. Keywords: good corporate governance, intellectual capital, return on assets, earnings quality, discretionary accrual. Penelitian ini untuk mengetahui pengaruh good corporate governance, intellectual capital dan return on assets terhadap kualitas laba. Kualitas laba di ukur dengan menggunakan discretionary accrual. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2017. Jumlah seluruh perusahaan yang dijadikan sampel penelitian ini adalah 43 perusahaan dengan pengamatan selama 3 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 102 laporan keuangan dan laporan tahunan. Analisis data menggunakan regresi linier berganda dengan sebelumnya melakukan uji asumsi klasik dan uji normalitas data. Hasil penelitian ini menunjukkan bahwa: 1) Komisaris Independen berpengaruh terhadap Kualitas Laba. 2) Kepemilikan Institusional tidak berpengaruh terhadap kualitas laba. 3) Intellectual Capital tidak berpengaruh terhadap kualitas laba. 4) Return On Assets tidak berpengaruh terhadap kualitas laba. Kata Kunci: good corporate governance, intellectual capital, return on assets, earnings quality, discretionary accrual.
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