Septi Nurmalita, - (2018) PENGARUH UKURAN PERUSAHAAN, MEKANISME GCG, VOLATILITAS ARUS KAS SERTA INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA: Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui adanya pengaruh ukuran perusahaan, mekanisme Good Corporate Governance, volatilitas arus kas serta investment opportunity set terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Kualitas laba dalam penelitian ini diukur dengan melihat tingkat discretionary accrual. Metode penelitian yang digunakan adalah metode kuantitatif dan verifikatif. Populasi dalam peneliti berupa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Sampel di ambil berdasarkan teknik purposive sampling dengan beberapa kriteria. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi data panel. Hasil uji hipotesis dalam penelitian ini menunjukan bahwa ukuran perusahaan, kepemilikan institusional, volatilitas arus kas, dan investment opportunity set berpengaruh terhadap kualitas laba. Sedangkan kepemilikan manajerial tidak berpengaruh terhadap kualitas laba. ..... This researh aimed to know the effect of firm size, Good Corporate Governance mecanism, volatility cash flow, and investment opportunity set on earning quality. The earning quality was measured by discretionary accrual. The research method applied in this study was quantitative and verificative methods. Population in this study was all manufacturing companies listed on Indonesia Stock Exchange in 2013-2016. The sample was taken by purposive sampling technique that is specific sample selection criteria. The data analytical method used in this study was regression of panel data. Then, the results of the hypothetical experiments showed firm size, institutional ownership, cash flow volatility and investment opportunity set put effects towards the earning quality. But managerial ownership had no effect towards the earning quality.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA SEP p-2018; Pembimbing I. Silviana Agustami, II. ; NIM : 1403971 |
| Uncontrolled Keywords: | Ukuran perusahaan, kepemilikan manajerial, kepemilikan institusional, volatilitas arus kas, investment opportunity set, kualitas laba, firm size, Good Corporate Governance mecanism, volatility cash flow, investment opportunity set. earning quality |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mr Tatang Saja |
| Date Deposited: | 02 Dec 2019 04:49 |
| Last Modified: | 02 Dec 2019 04:49 |
| URI: | http://repository.upi.edu/id/eprint/43752 |
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