PENGARUH MEKANISME CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA

12080647, NOVI YANTI (2012) PENGARUH MEKANISME CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA. Bachelor thesis, Universitas Kristen Duta Wacana.

[img] Text (Skripsi Akuntansi)
12080647_bab1_bab5_daftarpustaka.pdf

Download (1MB)
[img] Text (Skripsi Akuntansi)
12080647_bab2-sd-bab4_lampiran.pdf
Restricted to Registered users only

Download (1MB) | Request a copy

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).

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Corporate Governance (CG), Leverage, Market to Book Ratio, Earnings Response Coefficient (ERC)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Bisnis > Prodi Akuntansi
Depositing User: Ms Lea Destiany
Date Deposited: 06 Oct 2020 02:28
Last Modified: 06 Oct 2020 02:28
URI: http://katalog.ukdw.ac.id/id/eprint/4052

Actions (login required)

View Item View Item