PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN NILAI PERUSAHAAN PADA PERUSAHAAN EKSTRAKTIF
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Institusion
STIE Indonesia Banking School
Author
MEIRIZKA, SITI FIRSARI
Subject
HF5601 Accounting
Datestamp
2022-11-11 09:54:29
Abstract :
The objective of this study is to examine the influence of Investment Opportunity Set (IOS) and corporate governance mechamism (audit commitee, board of commissioner, institutional ownership, managerial onwnership) toward discretionary accruals that is determined by factors of earnings management which can effected the earnings quality and firm value among listed extractive companies at Indonesia Stock Exchange (IDX). The number of population were thirty nine. The method of analysis of this research used multivariate regression. The results show that : (1) partially the investment opportunity set (IOS) didn?t have significant influence to earnings quality, (2) partially the audit commitee didn?t have significant influence to earnings quality, (3) partially board of commissioner didn?t have significant influence to earnings quality, (4) partially institutional ownership didn?t have significant influence to earnings quality, (5) partially management ownership have significant influence to earnings quality, (6) partially quality of external auditors as control variable didn?t have significant influence to earnings quality, (7) partially firm size as control variable didn?t have significant influence to earnings quality, (8) partially leverage as control variable didn?t have significant influence to earnings quality, (9) simultaneously ios and the corporate governance mechanism have significant influence to earnings quality and, (10) earnings quality influence to corporate value.
The objective of this study is to examine the influence of Investment Opportunity Set (IOS) and corporate governance mechamism (audit commitee, board of commissioner, institutional ownership, managerial onwnership) toward discretionary accruals that is determined by factors of earnings management which can effected the earnings quality and firm value among listed extractive companies at Indonesia Stock Exchange (IDX). The number of population were thirty nine. The method of analysis of this research used multivariate regression. The results show that : (1) partially the investment opportunity set (IOS) didn?t have significant influence to earnings quality, (2) partially the audit commitee didn?t have significant influence to earnings quality, (3) partially board of commissioner didn?t have significant influence to earnings quality, (4) partially institutional ownership didn?t have significant influence to earnings quality, (5) partially management ownership have significant influence to earnings quality, (6) partially quality of external auditors as control variable didn?t have significant influence to earnings quality, (7) partially firm size as control variable didn?t have significant influence to earnings quality, (8) partially leverage as control variable didn?t have significant influence to earnings quality, (9) simultaneously ios and the corporate governance mechanism have significant influence to earnings quality and, (10) earnings quality influence to corporate value.
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