CD Skripsi

Pengaruh Good Corporate Governance, Volatilitas Laba, Perataan Laba Dan Struktur Modal Terhadap Kualitas Laba (Studi Empiris Pada Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2017)

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The purpose of this study was to examine the effect of Good Corporate Governance, earnings volatility, income smoothing and capital structure to earnings quality of Conventional Banks in 2015-2017. The population in this study are conventional banks listed on the Indonesia Stock Exchange (IDX) From 2015 -2017, which number 43 companies. By using a purposive sampling method so that the number of samples obtained by 23 conventional banks with a period of 2015-2017, so overall there are 69 data. The type of data used in this study is quantitative data sourced from the company's annual report. The analytical method used is multiple linear regression. The results of the study shows that: Good Corporate Governance has a significant effect on earnings quality with sig 0,000 < 0,05. Earnings volality does not affect earnings quality with sig 0,78 > 0,05. Income smoothing has a significant effect on earnings quality with sig 0,033 < 0,05. Capital structure has a significant effect on earnings quality with 0,015 < 0,05.
Keywords: Good Corporate Governance, earnings volatility, income smoothing, capital structure, earnings quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0238)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0238)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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