PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN STRUKTUR KEPEMILIKAN TERHADAP KUALITAS LABA DENGAN KONVERGENSI IFRS SEBAGAI VARIABEL MEDIASI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
SAIFUDDIN, WAHYU
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-12-04 06:28:23
Abstract :
Quality of income is income in financial statement which explains the real of corporate financial performance. This study aims to the effect of Good Corporate Governance (GCG) and ownership structure on quality of income with convergence IFRS as mediation variable. This study using secondary data of manufacturing companies various industries sector listed on the Indonesian Stock Exchange (BEI). Sample consists of 12 manufacturing companies various industries sector period 2012 to 2014. Analysis technical data is used PLS (Partial Least Square). This result of this study indicate that ownership structure have effect on quality of income. While Good Corporate Governance (GCG), convergence IFRS not have effect on quality of income, not have indirect effect convergence IFRS as mediation variable on Good Corporate Governance (GCG) with quality of income and not have indirect effect convergence IFRS as mediation variable on ownership structure with quality of income. Keyword: Good Corporate Governance (GCG), ownership structure, convergence IFRS, quality of income.
Quality of income is income in financial statement which explains the real of corporate financial performance. This study aims to the effect of Good Corporate Governance (GCG) and ownership structure on quality of income with convergence IFRS as mediation variable. This study using secondary data of manufacturing companies various industries sector listed on the Indonesian Stock Exchange (BEI). Sample consists of 12 manufacturing companies various industries sector period 2012 to 2014. Analysis technical data is used PLS (Partial Least Square). This result of this study indicate that ownership structure have effect on quality of income. While Good Corporate Governance (GCG), convergence IFRS not have effect on quality of income, not have indirect effect convergence IFRS as mediation variable on Good Corporate Governance (GCG) with quality of income and not have indirect effect convergence IFRS as mediation variable on ownership structure with quality of income. Keyword: Good Corporate Governance (GCG), ownership structure, convergence IFRS, quality of income.
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