PENGARUH FAMILY OWNERSHIPS, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI pada Periode Tahun 2017-2019)

RAMADHAN, MUHAMMAD RIZAL (2021) PENGARUH FAMILY OWNERSHIPS, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI pada Periode Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research purposed to find out the effect of family ownerships, institusional ownership, independent board of commissioner and audit committe on earnings quality (empirical study on manufacturing sector companies listed in BEI in the 2017-2019 period). The sample of the research is using 189 from 63 companies. The sampling technique used in this research was the simple random sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 20. The results of this research indicate that family ownerships have no effect on earnings quality. The good corporate governance variable uses institutional ownership, an independent board of commissioners and an audit committee. Institutional ownership has a significant positive effect on earnings quality, the independent board of commissioners has a significant positive effect on the quality of earnings and the audit committee has no effect on earnings quality. Keywords: Family Ownerships, Good Corporate Governance, Institutional Ownership, Independent Commissioners, Audit Committee, Earnings Quality Penelitian ini bertujuan untuk menguji pengaruh family ownerships, kepemilikan institusional, dewan komisaris independen dan komite audit terhadap kualitas laba (studi empiris pada perusahaan sektor manufaktur yang terdaftar di bei pada periode tahun 2017-2019). Sampel dalam penelitian ini sebanyak 189 dari 63 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode simple random sampling. Metode analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS versi 20. Hasil penelitian ini menunjukan bahwa family ownerships tidak berpengaruh terhadap kualitas laba. Untuk variabel good corporate governance menggunakan kepemilikan institusional, dewan komisaris independen dan komite audit. Kepemilikan institusional berpengaruh positif signifikan terhadap kualitas laba, dewan komisaris independen berpengaruh positif signifikan terhadap kualitas kualitas laba serta komite audit tidak berpengaruh terhadap kualitas laba. Kata kunci : Family Ownerships, Good Corporate Governance, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, Kualitas Laba

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010117
Uncontrolled Keywords: Family Ownerships, Good Corporate Governance, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, Kualitas Laba
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 24 Jul 2023 03:19
Last Modified: 24 Jul 2023 03:19
URI: http://repository.mercubuana.ac.id/id/eprint/79525

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