PENGARUH CEO DUALITY DAN INTERLOCKING DIRECTORSHIP TERHADAP KUALITAS AKRUAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
NURLAILA, SITI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-06-20 05:37:54
Abstract :
This research focused on the duality position that can still be found in Indonesia, particularly manufacturing companies. It because the regulation in Indonesia about the prohibited of duality is only found on the banking-sector and state-owned enterprise. This research also re-confirm Gumanti (2011) research which stated in 2000-2006 found the 46 firms that happen duality, whereas in this study in 2004-2010 only found 6 firms that happen duality. The purpose of this research was to examine the effect of CEO Duality and Interlocking Directorship toward accruals quality with company size as control variables. The sample used on this research as much as 102 company listed on the Indonesia Stock Exchange (IDX) were selected through porposive sampling method. Statistical test used in this research consist of ANOVA, independent sample t-test, and multiple linear regression test were used to test the hypothesis. The result of this research show that Interlocking Directorship and Company Size significantly have an effect on the accruals quality. Meanwhile, CEO Duality had no effect on the accruals quality. It can be caused by an unbalance proportion between the number of companies that found CEO Dualiy with total sample on the company as a whole. The conclusion of this research is CEO Duality can still be found in Indonesian manufacturing companies, but it founded only slightly, so that the existence of CEO Duality in this study had no effect on the accruals quality. Different with Interlocking Directorship is more commonly found and have an effect on the accruals quality. Key words: CEO Duality, Interlocking Directorship, Accruals Quality
This research focused on the duality position that can still be found in Indonesia, particularly manufacturing companies. It because the regulation in Indonesia about the prohibited of duality is only found on the banking-sector and state-owned enterprise. This research also re-confirm Gumanti (2011) research which stated in 2000-2006 found the 46 firms that happen duality, whereas in this study in 2004-2010 only found 6 firms that happen duality. The purpose of this research was to examine the effect of CEO Duality and Interlocking Directorship toward accruals quality with company size as control variables. The sample used on this research as much as 102 company listed on the Indonesia Stock Exchange (IDX) were selected through porposive sampling method. Statistical test used in this research consist of ANOVA, independent sample t-test, and multiple linear regression test were used to test the hypothesis. The result of this research show that Interlocking Directorship and Company Size significantly have an effect on the accruals quality. Meanwhile, CEO Duality had no effect on the accruals quality. It can be caused by an unbalance proportion between the number of companies that found CEO Dualiy with total sample on the company as a whole. The conclusion of this research is CEO Duality can still be found in Indonesian manufacturing companies, but it founded only slightly, so that the existence of CEO Duality in this study had no effect on the accruals quality. Different with Interlocking Directorship is more commonly found and have an effect on the accruals quality. Key words: CEO Duality, Interlocking Directorship, Accruals Quality
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