ROSIANIE, AYU FITRI (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN, DAN ASIMETRI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2016). S2 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the influence of good corporate governance mechanisms, audit quality, firm characteristics, and information asymmetry on financial reporting quality. This study was causal study with the population of consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2016. PLS was used as an analytical tool in this study. The research data used comes from financial reports collected by downloading on the official website of Indonesia Stock Exchange. The results of the research show that good corporate governance mechanisms and audit quality has no a significant effect on financial reporting quality. Firm characteristics and information asymmetry has significant effect on financial reporting quality Keywords: good corporate governance mechanisms, audit quality, firm characteristics, information asymmetry, financial reporting quality Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance, kualitas audit, karakteristik perusahaan, dan asimetri informasi terhadap kualitas pelaporan keuangan. Penelitian ini merupakan penelitian kausal dengan populasi yaitu perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2016. PLS digunakan sebagai alat analisis dalam penelitian ini. Data penelitian yang digunakan berasal dari laporan keuangan yang dikumpulkan dengan mengunduh di situs resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa mekanisme good corporate governance dan kualitas audit tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan. Selanjutnya karakteristik perusahaan dan asimetri informasi berpengaruh signifikan terhadap kualitas pelaporan keuangan Kata Kunci : mekanisme good corporate governance, kualitas audit, karakteristik perusahaan, asimetri informasi, kualitas pelaporan keuangan
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