Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba Perusahaan Publik Yang Terdaftar Di BEI

Angela, Benedictha Maya (2013) Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba Perusahaan Publik Yang Terdaftar Di BEI. Other thesis, Sekolah Tinggi Ilmu Ekonomi Musi.

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Abstract

This study aims to determine the factors that affect the quality of earnings. The population in this study is a public company listed on the Indonesia Stock Exchange (IDX). Samples were determined by using simple random sampling. The samples used in this research are as many as 30 companies. Hypothesis testing using multiple regression analysis with SPSS ver. 13.0. The test results indicate that the first hypothesis (H1) states that there was an effect on the quality of earnings of the audit committee, was rejected. The second hypothesis (H2) stated that there was an effect on the quality of the composition of the board of commissioners of income, declined. The third hypothesis (H3) stated that there was an effect of institutional ownership on earnings quality, rejected. The fourth hypothesis (H4) stating that there was an effect of managerial ownership on earnings quality.

Item Type:	Thesis (Other)
Additional Information:	Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords:	Quality of earnings (Discretionary Accrual), the audit committee, the board composition, institutional ownership and managerial ownership.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Theses - S1 > Accounting Study Program
Depositing User:	Perpustakaan Unika Musi Charitas
Date Deposited:	14 May 2019 10:21
Last Modified:	14 May 2019 10:21
URI:	http://eprints.ukmc.ac.id/id/eprint/2587

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