ANALISIS PENGARUH PENERAPAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PEIODE 2010-2014)

DINI GUNAWAN, 1211031021 (2017) ANALISIS PENGARUH PENERAPAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PEIODE 2010-2014). FAKULTAS EKONOMI DAN BISNIS, UNIVERITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

Penilitian ini bertujuan untuk menguji hubungan Good Corporate Governance yang pada penelitian ini diwakili oleh varibel kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen dan komite audit terhadapa kualitas laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Sampel dalam penelitian ini dipilih menggunakan teknik Purposive Judgement Sampling yang menghasilkan sampel sebanyak 53 perusahaan dengan 265 sampel. Hasil pengujian membuktikan bahwa varibel kepimilikan institusional, dewan komisaris independen dan komite audit berpengaruh positif secara signifikan terhadap kualitas laba perusahaan, sedangkan kepemilikan manajerial tidak berpengaruh terhadap kualitas laba perusahaan. Kata Kunci : Good Corporate Governance, Kualitas Laba, Kepemilikan Institusiopnal, Kepemilikan Manajerial, Dewan Komisaris Independen Dan Komite Audit THE ANALYSIS OF MECHANISM IMPLEMENTATION INFLUENCE OF GOOD CORPORATE GOVERNANCE 0O EARNIG QUALITY (EMPIRICAL STUDY OF MANUFACTURING COMPANY LISTED AT INDONESIA STOCK EXCHANGE 2010-2014) This research was purposed for proving the influence of the good corporate governance representated by isntitutionaln ownership, management ownership, independent commissioner board and audit committee to company earning quality listed at Indonesia stock exchange 2010-2014 The sample in the study where choosen by Purposive Judgement Sampling, so there were 53 companies with 265 samples. The current study provides further evidencen connecting variables such as institutional ownership, independent commissioner board and audit committee which have positive significan relation to earnig quality. However management ownership have insignifican influence to earnig quality. Keywords : Good Corporate Governance, earning quality, institutional ownership, management ownership, independent commissioner board and audit committee

Jenis Karya Akhir: Skripsi
Subyek: > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi
Pengguna Deposit: 62902660 . Digilib
Date Deposited: 23 May 2017 03:38
Terakhir diubah: 23 May 2017 03:38
URI: http://digilib.unila.ac.id/id/eprint/26671

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