Pengaruh Konvergensi IFRS dan Mekanisme Good Corporate Governance Terhadap Kualitas Laba

Putri, Devi Rizkiah (2019) Pengaruh Konvergensi IFRS dan Mekanisme Good Corporate Governance Terhadap Kualitas Laba. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Earnings quality is earnings that reflect the sustainability of earnings in the future which shows the company’s real financial performance. The aims of this research is to examine the effect of IFRS convergence and good corporate governance mechanism that proxied by the board of commissioners, audit committee and auditor quality on earnings quality. The sampling technique in this research is purposive sampling and using secondary data from manufacturing companies listed in Indonesia Stock Exchange (IDX) for the periode of 2016-2018. The final sample in this research were 292 companies. The data were analyzed by using descriptive statistics, multiple regression analysis and hypothesis testing. The result showed that auditor quality influence earnings quality, while IFRS convergence, board of commissioners and audit commitee do not affect earnings quality.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DEVI RIZKIAH PUTRI
Date Deposited: 22 Oct 2019 08:00
Last Modified: 22 Oct 2019 08:00
URI: http://eprints.perbanas.ac.id/id/eprint/5034

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