Salim, Susanto and Wijaya, Henryanto and Pamungkas, Ary Satria and Ruslim, Tommy Setiawan PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY. PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY.
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Abstract
The purpose of this research is to analyze the effect of audit committee, board
independence, managerial ownership, earnings persistence, and accounting
conservatism on earnings quality. This research uses manufacturing industries listed in
Indonesian Stock Exchange for the period 2016-2018 as the population. Using
purposive sampling technique, 168 data are selected as samples. The result of ordinary
least square regression analysis using IBM SPSS Statistics 23 shows that the impact of
earnings persistence on earnings quality is significant. While, audit committee, board
independence, managerial ownership, and accounting conservatism show no significant
effect on earnings quality.
| Item Type: | Article |
|---|---|
| Subjects: | Penelitian > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Manajemen |
| Depositing User: | Puskom untar untar |
| Date Deposited: | 02 Dec 2020 08:42 |
| Last Modified: | 02 Dec 2020 08:42 |
| URI: | https://repotest.untar.ac.id/id/eprint/13310 |
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