OLIVIA, THERESIA (2021) Pengaruh Karakteristik Manajemen Puncak dan Penerapan Good Corporate Governance (GCG) Terhadap Kualitas Laba (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Website BUMN Tahun 2016-2018). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to provide empirical evidence of the influence of top management characteristics and good corporate governance (GCG) on earning quality. The population in this study were state-owned companies registered on the official BUMN website (www.bumn.go.id) for the period 2016-2018. The sampling technique used was purposive sampling method with secondary data types and resulted in a sample of 67 companies. Methods of data analysis using factor analysis and descriptive analysis. Top management characteristics are proxied by tenure, educational background, and gender. Where the tenure is formulated by the total top management ≥ 3 years divided by the total of all top management, the educational background is scaled by nominal where number 1 is the top management in accordance with predetermined criteria and number 0 does not match the criteria, type gender is defined as total female top management divided by total top management, and earnings quality is proxied by earnings consistency, which is scaled by return on assets. The results of the study indicate that the educational background variable, gender of top management and good corporate governance (GCG) have a positive effect on earnings quality, while tenure has a negative effect on earnings quality. Keywords : Management characteristics, tenure, educational background, gender, good corporate governance, earnings quality Penelitian ini bertujuan untuk memberikan pembuktian empiris Pengaruh Karakteristik Manajemen puncak dan Good Corporate Governance (GCG) terhadap Kualitas Laba. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di website resmi BUMN (www.bumn.go.id) periode 2016-2018. Teknik pengambilan sampel dengan menggunakan metode purposive sampling dengan jenis data sekunder dan menghasilkan sampel sebanyak 67 perusahaan. Metode analisis data menggunakan analisis faktor dan analisis deskriptif. Karakteristik manajamen puncak diproksi dengan masa kerja, latar belakang pendidikan, dan jenis kelamin. Dimana masa kerja dirumuskan dengan total manajemen puncak ≥ 3 tahun dibagi dengan total seluruh manajemen puncak, latar belakang pendidikan diskalakan dengan nominal dimana angka 1 adalah manajemen puncak yang sesuai dengan kriteria yang telah ditentukan dan angka 0 tidak sesuai dengan kriteria, jenis kelamin dirumuskan dengan total manajemen puncak wanita dibagi dengan total seluruh manajemen puncak, dan kualitas laba diproksi dengan peristensi laba yang diskalakan dengan return on asset. Hasil dari penelitian menunjukkan bahwa variabel latar belakang pendidikan, jenis kelamin dari manajemen puncak dan good corporate governance (GCG) berpengaruh pengaruh positif terhadap kualitas laba sementara variabel masa kerja berpengaruh negatif terhadap kualitas laba. Kata Kunci : Karakteristik Manajemen, Masa Kerja, Latar Belakang Pendidikan, Jenis kelamin, Good Corporate Governance, Kualitas Laba
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55518110013 |
| Uncontrolled Keywords: | Karakteristik Manajemen, Masa Kerja, Latar Belakang Pendidikan, Jenis kelamin, Good Corporate Governance, Kualitas Laba |
| Subjects: | 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 25 Oct 2023 06:21 |
| Last Modified: | 25 Oct 2023 06:21 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83268 |
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