MAWADDATI, RIDHA (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Studi Lintas Negara ASEAN). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the mechanism of good corporate governance on earnings quality. The mechanism of good corporate governance is measured by the proportion of independent commissioners, the proportion of audit committees, the proportion of the board of directors, and audit quality. Discretionary Accruals (DACC) as a proxy for earnings quality. The population of this study is TOP 50 and TOP 30 in period 2015 Non Financial Sector ASEAN Scorecard Assessment and reports in full and published during 2014-2017. Sampling using a purposive sampling method and obtained sample data a number of 32 companies. Methods of analysis using multiple linear regression. Based on the results of the test it can be concluded that the data is normally distributed, there is no autocorrelation, free of multikonieritas, and there is no heterrocedacity. While the test results with the T test show that the proportion of the audit committee and the proportion of the board of directors influence the quality of earnings with each significance of 0.0007 and 0.049, while the variable proportion of independent commissioners and audit quality does not affect the quality of earnings with each significance of 0.322 and 0.148. Keywords : audit committee, board of directors, board of commissioners, audit quality, and earnings qualit Penelitian ini bertujuan untuk menguji mekanisme good corporate governance terhadap kualitas laba.Mekanisme good corporate governance diukur dengan proporsi dewan komisaris independen, proporsi komite audit, proporsi dewan direksi, dan kualitas audit. Discretionary Accruals(DACC) sebagai proksi kualitas laba.Populasi penelitian ini adalah TOP 50 dan TOP 30 dalam ASEAN Scorecard assessment tahun 2015 non financial sector dan melaporkan secara lengkap dan dipublish selama tahun 2014-2017.Pengambilan sampel menggunakan metode purposive sampling dan diperoleh data sampel sejumlah 32 perusahaan.Metode analisis menggunakan regresi linier berganda. Berdasarkan hasil pengujian dapat disimpulkan bahwa data berdistribusi normal, tidak terjadi autokorelasi, bebas multikonieritas, dan tidak terjadi heterrokedasitas. Sedangkan hasil pengujian dengan uji T menunjukkan bahwa variabel proporsi komite audit dan proporsi dewan direksi berpengaruh terhadap kualitas laba dengan masing-masing signifikasi sebesar 0,0007 dan 0,049, sedangkan variabel proporsi dewan komisaris independen dan kualitas audit tidak berpengaruh terhadap kualitas laba dengan masing-masing signifikasi sebesar 0,322 dan 0,148. Kata kunci : komite audit, dewan direksi, dewan komisaris, kualitas audit, dan kualitas laba
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