Nanang, Alvin Pranata (2019) Pengaruh corporate governance (cg) terhadap kualitas laba dengan manajemen laba sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Masters thesis, Universitas Tarumanagara.
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Abstract
Abstract
This study aims to investigate analytically how corporate governance mechanisms which are
institutional ownership, managerial ownership, audit comitees, and independent
commissioner affect earning’s quality through earning’s management as an intervening
variable. The data used in this study were the financial data which are obtained from the
financial statements and annual reports of each company. The financial statements and annual
reports obtained from the Indonesia stock exchange. The analysis method used in this study is
path analysis using structural equation model with SMARTPLS 3. The population used in
this study is manufacturing company listed on the Indonesia Stock Exchange period 2015-
2017, with a total sample of 28 companies. This research found that the corporate governance
mechanisms which are institutional ownership, managerial ownership, audit committees, and
independent commissioner have no significant effect on both earning’s management and
earning’s quality. Earning’s management significantly influence the earning’s quality. The
corporate governance mechanisms in this study shows only institutional ownership and
independent commissioner that have significant effect on the earning’s quality through
earning’s management as an intervening variable, while the managerial ownership and audit
comitees had no significant effect.
Key Words : Institutional Ownership, Managerial Ownership, Audit Comitees, Independent
Commissioner, Earning’s Quality, Earning’s management
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Tesis Tesis > Pascasarjana Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Apr 2021 09:14 |
| Last Modified: | 10 Apr 2023 02:56 |
| URI: | https://repotest.untar.ac.id/id/eprint/15212 |
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