PENGARUH VOLATILITAS LABA, PERATAAN LABA, GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia Periode 2011-2016)

SRI ANI, 1416051109 (2018) PENGARUH VOLATILITAS LABA, PERATAAN LABA, GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia Periode 2011-2016). FAKULTAS ILMU SOSIAL DAN ILMU POLITIK, UNIVERSITAS LAMPUNG.

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Abstrak

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh volatilitas laba, perataan laba, good corporate governance dan ukuran perusahaan terhadap kualitas laba. Populasi yang digunakan adalah Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia periode 2011–2016 sebanyak 12 perusahaan dan yang menjadi sampel dalam penelitian ini adalah 10 perusahaan yang ditentukan melalui purposive sampling. Penelitian ini menggunakan teknik analisis regresi model data panel dan menggunakan alat analisis E-views 9.0. Hasil uji t (parsial) menunjukkan bahwa variabel volatilitas laba berpengaruh positif dan signifikan terhadap kualitas laba. Variabel perataan laba berpengaruh negatif dan signifikan terhadap kualitas laba. Variabel good corporate governance berpengaruh negatif dan tidak signifikan terhadap kualitas laba. Variabel ukuran perusahaan berpengaruh positif dan signifikan terhadap kualitas laba. Hasil uji F (simultan) menunjukkan bahwa variabel volatilitas laba, perataan laba, good corporate governance dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap kualitas laba. Kata Kunci : Good Corporate Governance, Perataan Laba, Kualitas Laba, Ukuran Perusahaan dan Volatilitas Laba THE INFLUENCE OF EARNING VOLATILITY, INCOME SMOOTHING, GOOD CORPORATE GOVERNANCE AND FIRM SIZE OF EARNING QUALITY (Study in Sharia Commercial Banks Listed at Indonesian Stock Exchange in 2011-2016 Period) The purpose of this study was to determine the influence of earning volatility, income smoothing, good corporate governance and firm size of earning quality. The population was used a Sharia Commercial Bank listed at Indonesian Stock Exchange in 2011-2016 period such as 12 companies and the sample of the research was used 10 companies through purposive sampling. This research was used regression analysis model panel data and used analysis tools E-views 9.0 programs. Based on the t test (partial) showed that the earning volatility variable have influence positive and significant of earning quality. Income smoothing variable have influence negative and significant of earning quality. Good corporate governance variable have influence negative and not significant of earning quality. Firm size variable have influence positive and significant of earning quality. Based on F test (simultaneous) showed that earning volatility, income smoothing, good corporate governance and firm size simultaneously significant of earning quality. Keyword : Good Corporate Governance, Income Smoothing, Earning Quality, Firm Size and Earning Volatility.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Ilmu Sosial = Social Sciences > HJ Public Finance
Program Studi: Fakultas ISIP > Prodi Administrasi Bisnis
Depositing User: 201801382 . Digilib
Date Deposited: 04 Jun 2018 06:57
Last Modified: 04 Jun 2018 06:57
URI: http://digilib.unila.ac.id/id/eprint/31552

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