PENGARUH KUALITAS SUSTAINABILITY REPORTING, SIKLUS HIDUP PERUSAHAAN DAN RELATED PARTY TRANSACTIONS TERHADAP KUALITAS LABA Studi Empiris pada Perusahaan non Keuangan di Bursa Efek Indonesia

ANDISON, ANDISON (2020) PENGARUH KUALITAS SUSTAINABILITY REPORTING, SIKLUS HIDUP PERUSAHAAN DAN RELATED PARTY TRANSACTIONS TERHADAP KUALITAS LABA Studi Empiris pada Perusahaan non Keuangan di Bursa Efek Indonesia. S2-Magister thesis, Universitas Mercu Buana Jakarta.

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Abstract

This purpose of this study to determine the effect of sustainability reporting quality, firm life cycle and related party transactions on earning quality. The analysis used in this study are multiple regression for the period 2015-2017. The results showed that sustainability reporting quality has significant effect on earning quality, firm life cycle has no significant effect on earning quality. Morever, the related party trasactions has significant effect on earning quality. Keywords: discretionary accrual, sustainability reporting, firm life cycle, related party transactions Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sustainability reporting, siklus hidup perusahaan dan related party trasactions terhadap kualitas laba. Analisis yang digunakan dalam penelitian ini yaitu regresi berganda, periode 2015-2017. Hasil menunjukkan bahwa kualitas sustainability reporting berpengaruh signifikan terhadap kualitas laba, siklus hidup perusahaan tidak berpengaruh terhadap kualitas laba. Disamping itu, related party transactions berpengaruh signifikan terhadap kualitas laba. Kata kunci: discretionary accrual, sustainability reporting, siklus hidup perusahaan, related party trasactions

Item Type: Thesis (S2-Magister)
Call Number: TA/55/19/018
NIM: 55516110051
Uncontrolled Keywords: discretionary accrual, sustainability reporting, firm life cycle, related party transactions
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
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
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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Feb 2020 04:31
Last Modified: 12 Feb 2020 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/54331

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