PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA(Studi Pada Perusahaan BUMN Go Public Tahun 2012-2013)

• Main Author: Handayani, Ucke Florentin (Author)
• Format: Book
• Published: 2015-06-10.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/20869/1/S_PEM_1102929_Title.pdf; http://repository.upi.edu/20869/2/S_PEM_1102929_Abstract.pdf; http://repository.upi.edu/20869/3/S_PEM_1102929_Table_of_Content.pdf; http://repository.upi.edu/20869/4/S_PEM_1102929_Chapter%201.pdf; http://repository.upi.edu/20869/5/S_PEM_1102929_Chapter%202.pdf; http://repository.upi.edu/20869/6/S_PEM_1102929_Chapter%203.pdf; http://repository.upi.edu/20869/7/S_PEM_1102929_Chapter%204.pdf; http://repository.upi.edu/20869/8/S_PEM_1102929_Chapter%205.pdf; http://repository.upi.edu/20869/9/S_PEM_1102929_Bibliography.pdf; http://repository.upi.edu/20869/10/S_PEM_1102929_Appendix.pdf
• Keywords: HG Finance

Tujuan penelitian ini adalah untuk mengetahui pengaruh mekanisme corporate governance terhadap kualitas laba yang diproksikan dengan discretionary accruals. Mekanisme corporate governance yang digunakan dalam penelitian ini yaitu dewan komisaris, kepemilikan manajerial, ukuran komite audit, dan kepemilikan institusional pada perusahaan BUMN yang go public di Bursa Efek Indonesia. Penelitian ini menggunakan desain kausal. Populasi dalam penelitian ini adalah 20 perusahaan BUMN yang telah go public di Bursa Efek Indonesia dengan sampel penelitian sebanyak 16 perusahaan. Alat hipotesis penelitian diuji dengan menggunakan analisis koefisien korelasi pearson product moment dengan bantuan SPSS 20.0. Hasil penelitian menunjukkan bahwa dewan komisaris dan ukuran komite audit berpengaruh positif terhadap kualitas laba tetapi kepemilikan manajerial dan kepemilikan institusional berpengaruh negatif terhadap kualitas laba secara parsial.----------The purpose of this research is to to investigate impact of corporate governance to earning quality that the proxy of it with discretionary accruals. Corporate governance mechanism are commissaires board, managerial ownership, size audit committee, and ownership institutional in BUMN company which go public in Indonesia stock exchange. The research design used is the design of causal. Population in this research is BUMN company which go public in Indonesia stock exchange as many 20 companies with the number of sample is 16 companies. The analysis tool to test the hypothesis is coefficient pearson product moment correlation analysis by using SPSS 20.0. The result of research showed commissaries board and audit committee size have positive influence earning quality, but managerial ownership and ownership institutional have negative influence earning quality.