Image of Pengaruh Struktur Kepemilikan, Volatilitas Penjualan Dan Komite Audit Terhadap Kualitas Laba Dengan Asimetri Informasi Sebagai Variabel Pemoderasi (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)
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Pengaruh Struktur Kepemilikan, Volatilitas Penjualan Dan Komite Audit Terhadap Kualitas Laba Dengan Asimetri Informasi Sebagai Variabel Pemoderasi (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

Earning quality is related to decision making by parties who is using company’s financial statements. The higher the quality of earnings reported, the smaller the risk caused by wrong decision making because quality earnings are able to present the company's situation better, and are able to be used to predict possibilities in the future.
The purpose of this study was to see the effect of independent variables such as managerial ownership structure, sales volatility, and audit committee with information asymmetry as moderating variables on earnings quality as measured by three proxies; accrual quality, persistence, and predictability. The research sample on this researh is companies in the mining sector that were listed on the Indonesia Stock Exchange in 2013-2017. The results showed that the ownership structure did not affect earnings quality, sales volatility had an negative effect on earnings quality, and the audit committee had a positive effect on earnings quality. The results of the moderation regression analysis shows that information asymmetry does not moderate the relationship of managerial ownership to earnings quality, but it moderates the relationship between sales volatility and audit committee on earnings quality.

Keyword: Managerial ownership structure, sales volatility, audit comitee, information asymetri, earning quality.

Ketersediaan
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Perpustakaan Universitas Riau 10 03. 218 (0132)
10 03. 218 (0132)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 03. 218 (0132)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Manajemen.,
Deskripsi Fisik
x, 113 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 03. 218 (0132)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) MANAJEMEN
Info Detail Spesifik
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Pernyataan Tanggungjawab
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