CD Skripsi

Pengaruh Good Corporate Governance Terhadap Kualitas Laba Menggunakan Kualitas Auditor Eksternal Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2013-2016)

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This study aimed to examine the effect caused by the variable Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership on the Quality of Earnings, and is also coupled with the variable quality of the External Auditor that moderate the Audit Committee, Independent Commissioner, Institutional Ownership and Managerial Ownership on the Quality of Earnings , This study using purposive sampling techniques to study population Manufacturing Company listed on the Indonesia Stock Exchange in 2013-2016.
The research sample is 50 companies manufacturing a complete and in accordance with the variable data research. Data used is secondary data, while the data analysis technique used is multiple regression analysis were processed with SPSS version 20.0 for Windows.
From the results of the testing that has been done, test the partial regression (t test) showed that the result of this study indicate Audit comittee effect profit quality with result of t-count (1,972) > t-table and significance (0,000) < 0,05. Institutional ownership effect profit quality with result of t-count (4,183) > (1,972) and significance (0,000) < 0,05. Managerial ownership effect profit quality with result of t-count 2,191) > (1,972) and significance (0,030) < 0,05. Independent commissioner not effect profit quality with result of t-count (1,496) < (1,972) and significance (0,136) > 0,05. External auditor quality moderates Audit comittee with profit quality with result of t-count (2,464) > (1,972) and significance (0,015) < (0,05). External auditor quality moderates the Independent commissioner with profit quality with result of t-count (2,975 ) > (1,972) and significance (0,003) < 0,05. External auditor quality not moderates the Institutional ownership with profit quality with result of t-count (1,723) < (1,972) and significance (0,086) > 0,05. External auditor quality moderates the managerial ownership with profit quality with result of t-count (0,884) < (1,972) and significance (0,400) > 0,05.
Keyword : Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, earnings quality, quality of the External Auditor

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0357)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2017

Deskripsi Fisik

xii, 98 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0357)

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

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