Merly, Merly (2020) ANALISIS PENGARUH KONVERGENSI IFRS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN ASING DAN SENTIMEN INVESTOR TERHADAP TIMELY LOSS RECOGNITION PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this study is to examine the analysis of International Financial
Reporting Standard (IFRS) convergence, managerial ownership, foreign
ownership and investor sentiment on Timely Loss Recognition (TLR) of
manufacture companies listed on Indonesia Stock Exchange for the period 20162018.
Sample was selected using purposive sampling method amounted to 31
companies. Data processing techniques using multiple linear regression analysis
assisted by Eviews 10 program. The results of this study shows that IFRS
convergence, managerial ownership, foreign ownership and investor sentiment
simultaneously have a significant effect on timely loss recognition. IFRS
convergence and managerial ownership partially have no significant effect on
timely loss recognition while foreign ownership has a positive and significant effect
on timely loss recognition and investor sentiment has a negative and significant
effect on timely loss recognition.
Keywords: IFRS Convergence, Managerial Ownership, Foreign Ownership,
Investor Sentiment, Timely Loss Recognition (TLR)
Abstrak:
Tujuan dari penelitian ini adalah menganalisis pengaruh konvergensi International
Financial Reporting Standard (IFRS), kepemilikan manajerial, kepemilikan asing
dan sentimen investor terhadap Timely Loss Recognition (TLR) pada perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Pengambilan
sampel menggunakan metode purposive sampling sejumlah 31 perusahaan. Teknik
pengolahan data menggunakan analisis regresi linear berganda dibantu oleh
program Eviews 10. Hasil penelitian ini menunjukkan bahwa konvergensi IFRS,
kepemilikan manajerial, kepemilikan asing dan sentimen investor secara simultan
berpengaruh signifikan terhadap timely loss recognition. Konvergensi IFRS dan
kepemilikan manajerial secara parsial tidak berpengaruh signifikan terhadap timely
loss recognition. Secara parsial kepemilikan asing berpengaruh positif dan
signifikan sedangkan sentimen investor berpengaruh negatif dan signifikan
terhadap timely loss recognition.
Kata kunci: Konvergensi IFRS, Kepemilikan Manajerial, Kepemilikan Asing,
Sentimen Investor, Timely Loss Recognition (TLR)
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 09 Sep 2021 03:59 |
| Last Modified: | 22 Jun 2023 06:20 |
| URI: | https://repotest.untar.ac.id/id/eprint/32541 |
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