PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DIMODERASI DENGAN UKURAN PERUSAHAAN (Studi Empiris pada Perusahaan Transportasi yang Terdaftar di BEI Tahun 2018 - 2022)

RAMADINA, REZANANDA (2025) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DIMODERASI DENGAN UKURAN PERUSAHAAN (Studi Empiris pada Perusahaan Transportasi yang Terdaftar di BEI Tahun 2018 - 2022). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) mechanisms on earnings quality in transportation companies listed on the Indonesia Stock Exchange during the 2018–2022 period, with firm size as a moderating variable. GCG is measured using three key indicators: institutional ownership, the proportion of independent commissioners, and the existence of an audit committee. A quantitative approach was employed using secondary data sourced from annual financial reports. Panel data regression analysis was applied, along with Moderated Regression Analysis (MRA) to test the moderating effect. The findings reveal that institutional ownership and independent commissioners have a significant positive effect on earnings quality, while the audit committee does not show a significant impact. In addition, firm size does not moderate the relationship between institusional ownership, independent commissioners, and audit committee on earnings quality. These results highlight the importance of effective corporate governance practices and the significant role of firm size in ensuring the credibility of financial reporting. Keywords: Good Corporate Governance, Earnings Quality, Institutional Ownership, Audit Committee, Independent Commissioners Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate Governance (GCG) terhadap kualitas laba pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia selama periode 2018–2022, dengan ukuran perusahaan sebagai variabel moderasi. GCG diukur menggunakan tiga indikator utama: kepemilikan institusional, proporsi dewan komisaris independen, dan keberadaan komite audit. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder yang bersumber dari laporan keuangan tahunan. Analisis regresi data panel diterapkan, bersama dengan Moderated Regression Analysis (MRA) untuk menguji efek moderasi. Temuan penelitian mengungkapkan bahwa kepemilikan institusional dan dewan komisaris independen memiliki efek positif yang signifikan terhadap kualitas laba, sementara komite audit tidak menunjukkan pengaruh yang signifikan. Selain itu, ukuran perusahaan tidak memoderasi hubungan antara kepemilikan institusional, komisaris independen, dan komite audit terhadap kualitas laba. Hasil ini menyoroti pentingnya praktik tata kelola perusahaan yang efektif dan peran signifikan ukuran perusahaan dalam memastikan kredibilitas pelaporan keuangan. Kata Kunci: Tata Kelola Perusahaan yang Baik, Kualitas Laba, Kepemilikan Institusional, Komite Audit, Komisaris Independen.

Item Type: Thesis (S2)
Call Number CD: CD/555. 25 031
NIM/NIDN Creators: 55523110008
Uncontrolled Keywords: Tata Kelola Perusahaan yang Baik, Kualitas Laba, Kepemilikan Institusional, Komite Audit, Komisaris Independen.
Subjects: 200 Religion/Agama > 230 Christianity, Christian Theology/Teologi Kristen > 233 Humankind/Manusia dalam Konsep Agama Kristen > 233.4 Accountability/Akuntabilitas
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.6 Investment/Investasi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 25 Aug 2025 06:42
Last Modified: 25 Aug 2025 06:42
URI: http://repository.mercubuana.ac.id/id/eprint/97080

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