Image of Pengaruh Good Corporate Governance Dan Investment Opportunity Set Terhadap Kualitas Laba Dengan Struktur Modal Sebagai Variabel Intervening (Studi Pada Perusahaan Yang Terdaftar Di Subsektor Industri Barang Konsumsi Periode 2016-2019)
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Pengaruh Good Corporate Governance Dan Investment Opportunity Set Terhadap Kualitas Laba Dengan Struktur Modal Sebagai Variabel Intervening (Studi Pada Perusahaan Yang Terdaftar Di Subsektor Industri Barang Konsumsi Periode 2016-2019)

This study aims to analyze the effect of good corporate governance, and
investment opportunity set on earnings quality through capital structure in
companies listed in the Consumer Goods Industry Sub-sector for the 2016-2019
period and selected based on criteria to obtain 120 data.
Secondary data was collected by documentation technique by collecting
data on independent ownership, managerial ownership, institutional ownership,
board of commissioners, audit committee, IOS, DER and earnings quality during
the research period in the annual report published on the IDX.
The results of the study show that 1) good corporate governance has a
positive but not significant effect on capital structure; 2) Investment Opportunity
Set has a negative and significant effect on capital structure; 3) good corporate
governance has a positive but not significant effect on earnings quality; 4)
investment opportunity set has a negative and significant effect on earnings
quality; 5) capital structure has a significant negative effect on earnings quality;
6) good corporate governance has a positive but not significant effect on earnings
quality by intervening capital structure; 7) investment opportunity set has a
negative but not significant effect on earnings quality by intervening capital
structure.
Keywords: Good Corporate Governance, Investment Oppurtunity Set, Capital
Structure, Earnings Quality

Ketersediaan
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Perpustakaan Universitas Riau 02 02. 121 (0086)
02 02. 121 (0086)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 02. 121 (0086)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Manajemen.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 02. 121 (0086)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
MANAJEMEN
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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