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Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Kualitas Laba

Dewi, Olla Ariska (2019) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Kualitas Laba. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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Abstract

This study discusses the influence between managerial ownership, institutional ownership and independent commissioners on the quality of earnings listen on the Indonesia Stocl Exchange (IDX). This research uses quantitative methods, this study uses manufacturing companies listed on the stock Exhange in 2016-2018 as research participants. This research uses purposive sampling technique so that 178 companies are determined by researchers. The result of this study indicate that the variable of institutional ownership negatively affects the earnings quality of manufacturing companies. Based on the subsequent evaluation of the managerial ownership variabel does not habe a negative effect on corporate profits, which mean the lower managerial ownership neded in manufacturing companies in Indonesia is not able to have an impact on earnings quality. While the independent commissioner in the company are not effective in carrying out supervision properly because there are independent commissioners who hold concurrent positions. Based on the analysis and discussion, it is concluded that managerial ownership and independen commissioners are not related to earnings quality, while institutional ownership variables negatively affect earnings quality, which means the higher the institusional ownership, the more qualifield earning. Keyword : Institutional Ownership, Managerial Ownership, Independent Commissioners, Profit Quality.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS
Divisions: Bachelor of Accountancy
Depositing User: OLLA ARISKA DEWI
Date Deposited: 15 Oct 2019 03:34
Last Modified: 06 Dec 2019 06:25
URI: http://eprints.perbanas.ac.id/id/eprint/4938

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