PENGARUH NARSISME DIREKTUR, KOMPOSISI KOMISARIS INDEPENDEN DAN DIREKTUR GENDER PADA KUALITAS LAPORAN KEUANGAN (Studi Kasus pada BUMN yang Terdaftar di BEI Periode 2014 - 2019)

SYUKRA, RAHMIYATUS (2022) PENGARUH NARSISME DIREKTUR, KOMPOSISI KOMISARIS INDEPENDEN DAN DIREKTUR GENDER PADA KUALITAS LAPORAN KEUANGAN (Studi Kasus pada BUMN yang Terdaftar di BEI Periode 2014 - 2019). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to determine the effect of narcissism director, the composition of independent commissioners and directors gender on the quality of financial reports, year 2014 – 2019. The population used in this study is State-Owned Enterprises listed on the IDX in 2014 – 2019 (per semester). In the span of that year, there were 20 State-Owned Enterprises listed on the IDX. Determination of the research sample using purposive sampling. Data collection techniques using field study techniques and literature study with analysis methods using multiple linear regression through classical assumption tests. The results showed that the narcissism director and the composition of independent commissioners had an effect on the quality of financial reports, while the director gender had no effect on the quality of financial reports. The research finding is that the characteristics of the board of directors and the composition of independent commissioners can be used as a tool for measuring the quality of financial reports so that they can also be a tool for good corporate governance mechanisms. The weakness of the research is the small population used and the lack of gender diversity in the organizational structure of State-Owned Enterprises. Suggestions from researchers are to pay attention to the characteristics of prospective directors who will lead State-Owned Enterprises, pay attention to the number of commissioners according to OJK regulations and for further research using a different and more diverse population. Keywords: Quality of Financial Reports, CEO, State-Owned Enterprises, Quantitative Explanation Penelitian ini bertujuan untuk mengetahui pengaruh narsisme direktur, komposisi komisaris independen dan direktur gender terhadap kualitas laporan keuangan, tahun 2014 - 2019 (per semester). Populasi yang digunakan dalam penelitian ini adalah BUMN yang terdaftar di BEI taun 2014 - 2019. Pada rentang tahun tersebut terdapat 20 BUMN yang terdaftar di BEI. Penentuan sampel penelitian menggunakan purposive sampling. Teknik pengumpulan data menggunakan teknik studi lapangan dan studi kepustakaan dengan metode analisis menggunakan regresi linier berganda melalui uji asumsi klasik. Hasil penelitian menunjukan bahwa narsisme direktur dan komposisi komisaris independen berpengaruh terhadap kualitas laporan keuangan sedangkan direktur gender tidak berpengaruh terhadap kualitas laporan keuangan. Temuan penelitian adalah bahwa karakteristik dewan direksi dan komposisi komisaris independen dapat dipakai sebagai alat pengukur kualitas laporan keuangan sehingga bisa juga menjadi alat mekanisme tata kelola perusahaan yang baik. Kelemahan penelitian adalah masih sedikitnya populasi yang digunakan dan kurangnya keberagaman gender dalam struktur organisasi atas BUMN. Saran dari peneliti adalah agar memperhatikan karakteristik dari calon direktur yang akan memimpin BUMN, memperhatikan jumlah komisaris sesuai dengan peraturan OJK dan untuk penelitian selanjutnya menggunakan populasi yang berbeda dan lebih beragam. Kata kunci: Kualitas Laporan Keuangan, CEO, BUMN, Kuantitatif Explanasi.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120028
Uncontrolled Keywords: Kualitas Laporan Keuangan, CEO, BUMN, Kuantitatif Explanasi. Quality of Financial Reports, CEO, State-Owned Enterprises, Quantitative Explanation
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 17 Jan 2023 02:55
Last Modified: 17 Jan 2023 02:55
URI: http://repository.mercubuana.ac.id/id/eprint/73483

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