Pengaruh Karakteristik Laporan Keuangan Dan Mekanisme Good Corporate Governance Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

Putriyanto, Khansa 'Inas Cahyani and , Dr. Triyono, S.E, M.Si (2020) Pengaruh Karakteristik Laporan Keuangan Dan Mekanisme Good Corporate Governance Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to anaylisis the effect of characteristics of financial statements and mechanism good corporate governance on earnings quality. This research was conducted at a manufacturing company listed in Indonesia Stock Exchange period 2016-2018. The sample used in this study amounted to 134 samples of 3 years observation by using purposive sampling method as the method of determining the sample. Data Analysis used by multiple regression analysis Software SPSS version 21. Based on the analysis result, it is found that free cash flow, profitabilitas, independent commissioner, audit committee, institusional ownership,and managerial ownership have no influence on earnings quality. Leverage has influence on earnings quality. Keywords: Earnings quality, free cash flow, profitabilitas, leverage, independent commissioner, audit committee, institusional ownership, managerial ownership.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Kualitas laba, arus kas bebas, profitabilitas, leverage, komisaris independen, kepemilikan institusional, dan kepemilikan manajerial.
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: KHANSA 'INAS CAHYANI PUTRIYANTO
Date Deposited: 14 Aug 2020 04:12
Last Modified: 14 Aug 2020 04:12
URI: http://eprints.ums.ac.id/id/eprint/84679

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