eprintid: 4052
rev_number: 11
eprint_status: archive
userid: 52
dir: disk0/00/00/40/52
datestamp: 2020-10-06 02:28:29
lastmod: 2020-10-06 02:28:29
status_changed: 2020-10-06 02:28:29
type: thesis
metadata_visibility: show
contact_email: repository@staff.ukdw.ac.id
creators_name: 12080647, NOVI YANTI
creators_id: liuxueyin.nopi@gmail.com
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Santoso, Eko Budi
corp_creators: Universitas Kristen Duta Wacana
title: PENGARUH MEKANISME CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA
ispublished: pub
subjects: HB
subjects: HF5601
subjects: HG
divisions: pro_akuntansi
full_text_status: restricted
keywords: Corporate Governance (CG), Leverage, Market to Book Ratio,
Earnings Response Coefficient (ERC)
abstract: The objective of this research is to examine the influence of corporate governance mechanisms, namely managerial ownership, board of commissioners, and audit committee; capital structure; and earnings growth on earnings quality (measured by earnings response coefficient / ERC). Sample of this research has 81 data which collected from manufacturing companies that listed in Indonesia Stock Exchange (IDX) since 2007 – 2009. There are 2 models used, first model to determining Earnings Response Coefficient (ERC) and second model to examining factors that influence Earnings Response Coefficient (ERC). The result of this research show that : (a) managerial ownership has no influence on Earnings Response Coefficient (ERC); (b) board of commissioners (measured by board of commissioners meeting) has positive effect on Earnings Response Coefficient (ERC); (c) audit committee (measured by audit committee meeting) has no influence on Earnings Response Coefficient (ERC); (d) capital structure (measured by leverage ratio) has negative effect on Earnings Response Coefficient (ERC); (e) earnings growth (measured by market to book ratio) has no influence on Earnings Response Coefficient (ERC).
date: 2012-06
date_type: published
pages: 71
institution: Universitas Kristen Duta Wacana
department: Akuntansi
thesis_type: skripsi
thesis_name: other
citation:   12080647, NOVI YANTI  (2012) PENGARUH MEKANISME CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA.  Bachelor thesis, Universitas Kristen Duta Wacana.   
document_url: https://katalog.ukdw.ac.id/4052/1/12080647_bab1_bab5_daftarpustaka.pdf
document_url: https://katalog.ukdw.ac.id/4052/2/12080647_bab2-sd-bab4_lampiran.pdf