PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DAN DAMPAKNYA PADA RETURN SAHAM ( Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia )

SARI, DIAH PERMATA (2021) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DAN DAMPAKNYA PADA RETURN SAHAM ( Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia ). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Earnings information disclosed by the company does not guarantee that the earnings are of quality. Earnings can be said to be of quality if the reported earnings can be used by users of financial statements to make the best decisions and meet the qualitative characteristics of relevant and reliable financial statements. The objective of this research is to examine how the influence of the GCG mechanism, CSR disclosure, on earnings quality and its impact on company stock returns, with the control variables being Leverage and Firm Size. The population in this study is mining sector companies listed on the Indonesia Stock Exchange. Causal quantitative research methods. Samples were taken using purposive sampling method. The results of this study indicate that Managerial Ownership, Institutional Ownership, Independent Commissioners, and CSR Disclosure have no significant effect on earnings quality, while the Audit Committee and Stock Returns have a significant effect on Earning Quality. Keywords: Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Committee, CSR Disclosure, Leverage, Firm Size, Profit Quality and Stock Return. Informasi laba yang diungkapkan oleh perusahaan tidak menjamin bahwa laba tersebut berkualitas. Laba dapat dikatakan berkualitas jika laba yang dilaporkan dapat digunakan oleh pengguna laporan keuangan untuk mengambil keputusan terbaik dan memenuhi karakteristik kualitatif laporan keuangan yang relevan dan dapat diandalkan. Tujuan yang ingin dicapai dalam penelitian ini adalah menguji bagaimana pengaruh Mekanisme GCG, pengungkapan CSR, terhadap kualitas laba dan dampaknya pada Return saham perusahaan, dengan variabel kontrol adalah Leverage dan Firm Size. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Metode penelitian kuantitatif kausal. Sampel diambil menggunakan metode Purposive Sampling. Hasil Penelitian ini menunjukkan bahwa Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, dan Pengungkapan CSR tidak berpengaruh signifikan terhadap kualitas laba, sedangkan Komite Audit dan Return Saham berpengaruh signifikan terhadap Kualitas Laba Kata Kunci : Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, Pengungkapan CSR, Leverage, Firm Size, Kualitas Laba dan Return Saham.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120038
Uncontrolled Keywords: Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, Pengungkapan CSR, Leverage, Firm Size, Kualitas Laba dan Return Saham.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.94 Influence of Community and Housing/Pengaruh Komunitas dan Perumahan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.96 Influence of Restrictive Environments/Pengaruh Lingkungan Perbatasan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Oct 2023 01:15
Last Modified: 10 Oct 2023 01:15
URI: http://repository.mercubuana.ac.id/id/eprint/82255

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