Anggraeni, Chika Dwi (2024) Faktor Apakah Yang Mempengaruhi Kualitas Laba Pada Sektor Financial? Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to determine what factors affect the quality of profit in the financial sector. The research method used is quantitative method. This study used multiple linear regression model with the help of SPSS program version 23. The data used in this study is secondary data in the form of annual reports of financial sector companies published by IDX in 2019-2022. This study used purposive sampling method. The dependent variable in this study was the quality of profit. The independent variables used are institutional ownership, managerial ownership, audit committee, and stock market value. The results of this study show that institutional ownership has no effect on profit quality, managerial ownership has no effect on profit quality, audit committee has no effect on profit quality, and stock market value affects profit quality. Keyword : institutional ownership, managerial ownership, audit committee, stock market value
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | CHIKA DWI ANGGRAENI |
| Date Deposited: | 31 May 2024 02:05 |
| Last Modified: | 31 May 2024 02:05 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12357 |
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