PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMPETENSI KOMITE AUDIT DAN KERAGAMAN GENDER DEWAN DIREKSI TERHADAP KUALITAS LABA PERUSAHAAN (Studi Empiris terhadap Perusahaan Manufaktur Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

KURNIAWAN, LILI (2024) PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMPETENSI KOMITE AUDIT DAN KERAGAMAN GENDER DEWAN DIREKSI TERHADAP KUALITAS LABA PERUSAHAAN (Studi Empiris terhadap Perusahaan Manufaktur Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze and obtain empirical evidence regarding the influence of the Independent commissioners, Audit Committee Competency and Gender Diversity of the Board of Directors on Earnings Quality. The independent variables used in this research are the influence of the Independent Commissioner, Audit Committee Competency and Gender Diversity of the Board of Directors.The dependent variable used in this study is Earnings Quality. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The population used is all manufacturing companies in the consumer non-cyclicals sector listed on the IDX in 2023. With Purposive Sampling technique, a sample of 32 manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange was obtained. The data analysis method in this study uses descriptive statistical analysis. The results of the study prove that Audit Committee Competence affects Earnings Quality, while the Independent Board of Commissioners and Gender Diversity of the Board of Directors have no effect on Earnings Quality. Keywords : Independent commissioners, Audit Committee Competency, Gender Diversity of the Board of Directors, Earnings Quality. Penelitian ini bertujuan untuk menganalisis dan memperole bukti empiris tentang pengaruh Dewan Komisaris Independen, Kompetensi Komite Audit dan Keragaman Gender Dewan Direksi terhadap Kualitas Laba. Variabel independen yang digunakan dalam penelitian ini adalah Dewan Komisaris Independen, Kompetensi Komite Audit dan Keragaman Gender Dewan Direksi. Variabel dependen yang digunakan dalam penelitian ini adalah Kualitas Laba.Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs resmi masing-masng perusahaan. Populasi yang digunakan yakni seluruh perusahaan manufaktur sektor consumer non-cyclicals yang terdaftar di BEI pada tahun 2023. Dengan teknik pengambilan sampel Purposive Sampling didapat sampel sebanyak 32 perusahaan manufaktur sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Metode analisis data dalam penelitian ini menggunakan analisis statistik deskriptif. Kata Kunci : Dewan Komisaris Independen, Kompetensi Komite Audit, Keragaman Gender Dewan Direksi, Kualitas Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 176
Call Number: SE/32/24/112
NIM/NIDN Creators: 43220010016
Uncontrolled Keywords: Dewan Komisaris Independen, Kompetensi Komite Audit, Keragaman Gender Dewan Direksi, Kualitas Laba
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 011 General Bibliographies/Bibliografi Umum > 011.5 Bibliographies by Specific Publishers/Bibliografi dan Katalog Penerbitan Khusus > 011.53 Bibliographies by Government Pubications/Bibliografi Penerbitan Pemerintah > 011.532 Government Pubications Issued by Legislative Bodies and Their Committees/Publikasi Pemerintah yang Dikeluarkan Oleh Badan Legislatif dan Komite Mereka
300 Social Science/Ilmu-ilmu Sosial > 300. Social Science/Ilmu-ilmu Sosial > 305 Social Groups/Kelompok-kelompok Sosial > 305.3 Gender/Jenis Kelamin
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 > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 13 Aug 2024 02:43
Last Modified: 13 Aug 2024 02:43
URI: http://repository.mercubuana.ac.id/id/eprint/90174

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