Putri, Dinda Anggriani (2021) Pengaruh Kepemilikan Manajerial, Komite Audit, Profitabilitas dan Ukuran Perusahaan Terhadap Kualitas Laba pada Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Earnings quality is a one of measurement to assess the quality of financial information, more higher quality of financial information comes from the high quality of financial statements. A company can be assumed in a good quality if the profits presented in the financial statements are actual profits and describe the actual performance of the company. The purpose of this study is to analyze the effect of managerial ownership, audit committee, profitability and company size on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015 until 2019. The data which used in this study is secondary data from the financial statements of manufacturing companies which listed on the IDX and accesed from website, namely www.idx.co.id. The sample in this study was selected using the purposive sampling method. The data analysis technique which used in this study is multiple linear regression analysis. A testing which conducted in this study consist of descriptive analysis, classic assumption tests, and hypothesis testing. The results of this study indicate that the managerial ownership, audit committee and profitability have no effect on earnings quality, while company size have effect on earnings quality.
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
Divisions: | Bachelor of Accountancy |
Depositing User: | DINDA ANGGRIANI PUTRI |
Date Deposited: | 22 Jun 2021 09:08 |
Last Modified: | 22 Jun 2021 09:08 |
URI: | http://eprints.perbanas.ac.id/id/eprint/7902 |
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