PENGARUH MEKANISME CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA
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Institusion
Universitas Kristen Duta Wacana
Author
12080647, NOVI YANTI
Subject
HB Economic Theory
Datestamp
2020-10-06 02:28:29
Abstract :
The objective of this research is to examine the influence of corporate governance mechanisms, namely managerial ownership, board of commissioners, and audit committee; capital structure; and earnings growth on earnings quality (measured by earnings response coefficient / ERC). Sample of this research has 81 data which collected from manufacturing companies that listed in Indonesia Stock Exchange (IDX) since 2007 ? 2009. There are 2 models used, first model to determining Earnings Response Coefficient (ERC) and second model to examining factors that influence Earnings Response Coefficient (ERC). The result of this research show that : (a) managerial ownership has no influence on Earnings Response Coefficient (ERC); (b) board of commissioners (measured by board of commissioners meeting) has positive effect on Earnings Response Coefficient (ERC); (c) audit committee (measured by audit committee meeting) has no influence on Earnings Response Coefficient (ERC); (d) capital structure (measured by leverage ratio) has negative effect on Earnings Response Coefficient (ERC); (e) earnings growth (measured by market to book ratio) has no influence on Earnings Response Coefficient (ERC).
The objective of this research is to examine the influence of corporate governance mechanisms, namely managerial ownership, board of commissioners, and audit committee; capital structure; and earnings growth on earnings quality (measured by earnings response coefficient / ERC). Sample of this research has 81 data which collected from manufacturing companies that listed in Indonesia Stock Exchange (IDX) since 2007 ? 2009. There are 2 models used, first model to determining Earnings Response Coefficient (ERC) and second model to examining factors that influence Earnings Response Coefficient (ERC). The result of this research show that : (a) managerial ownership has no influence on Earnings Response Coefficient (ERC); (b) board of commissioners (measured by board of commissioners meeting) has positive effect on Earnings Response Coefficient (ERC); (c) audit committee (measured by audit committee meeting) has no influence on Earnings Response Coefficient (ERC); (d) capital structure (measured by leverage ratio) has negative effect on Earnings Response Coefficient (ERC); (e) earnings growth (measured by market to book ratio) has no influence on Earnings Response Coefficient (ERC).
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