PENGARUH LABA AKUNTANSI, GOOD CORPORATE GOVERNANCE (GCG), DAN STRUKTUR KEPEMILIKAN TERHADAP PERSISTENSI LABA

FARIABI, MUHAMMAD ROFI (2016) PENGARUH LABA AKUNTANSI, GOOD CORPORATE GOVERNANCE (GCG), DAN STRUKTUR KEPEMILIKAN TERHADAP PERSISTENSI LABA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research purposes to identify the effects of accounting profit, Good Corporate Governance (GCG), and ownership structure on profit persistence in manufacture company in consumption goods industry sector which listed In Indonesia Stock Exchange in research period of 2012-2014. Number of sampling is 42. Sampling technique that used is purposive sampling. The independent variable of research namely accounting profit by using net operating profit after tax indicator, variable of Good Corporate Governance (GCG) using independent commissary indicator, audit committee, director boards, and variable of ownership structure using managerial ownership and institutional ownership. Dependent variable of this research are profit persistence. Data analysis technique consist of descriptive analysis and statistic analysis then processed with SmartPLS program version 2.0 M3. Model evaluated with measurement model (outer model) and structural model (inner model). The result of this research are : (1) accounting profit does not positive effect significantly toward profit persistence. (2) Good Corporate Governance (GCG) does not positive effect significantly toward profit persistence. (3) ownership structure have significant positive toward profit persistence. Keywords : Accounting Profit, Good Corporate Governance (GCG), and Ownership Structure on Profit Persistenc

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 06 Jul 2017 03:02
Last Modified: 06 Jul 2017 03:02
URI: http://eprints.perbanas.ac.id/id/eprint/1609

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