PENGARUH CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Studi Empiris Perusahaan Manufaktur yang listing di BEI periode tahun 2013-2016)
Daftar Isi:
- The research aims to know the influence of audit committee, institutional ownership, managerial ownership, and independent commissioner to earning quality. The object of this research is manufacturing companies listed in Indonesian Stock Exchange during the period of 2013 – 2016. Audit committee is measured using the members of audit committee published in the firm’s annual report during the period of study. Institutional ownership is measured using percentage of stock which is owned by the institution from outside of the company. Managerial ownership is measured using the percentage of the stock which is owned by the management. Independent commissioner is measured using the percentage of board of commissioner from outside of the company. Meanwhile, earning quality is measured using ratio of working capital accruals with sales. The number of manufacturing companies during the period amounted 78 companies. The research samples used purposive sampling method. The hypothesis is examined by using the multiple linear regressions analysis. The result shows that audit committee has negative influence on earning quality. For the variable of managerial ownership has positive influence on earning quality. On the other hands the result shows that there is no significant relationship between institutional ownership, independent commissioner and earning quality. Keywords: audit committee, institutional ownership, managerial ownership, and independent commissioner, earning quality. Penelitian ini untuk mengetahui pengaruh jumlah komite audit, kepemilikan institusional, kepemilikan manajerial, proporsi dewan komisaris independent terhadap kualitas laba. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013 – 2016. Jumlah komite audit diukur menggunakan banyaknya anggota komite audit yang tercantum pada laporan tahunan (Annual Report) selama periode penelitian. Kepemilikan institusional diukur dengan menggunakan presentase jumlah saham yang dimiliki pihak institusional dari seluruh jumlah saham perusahaan. Kepemilikan manajerial dihitung dengan besarnya presentase saham yang dimiliki oleh pihak manajemen dari seluruh jumlah saham yang dimiliki perusahaan. Proporsi dewan komisaris independen dihitung dengan cara menghitung presentase anggota dewan komisaris yang berasal dari luar perusahaan. Sementara itu kualitas laba diproksikan berdasarkan rasio akrual modal kerja dengan penjualan. Adapun jumlah perusahaan manufaktur selama periode tersebut berjumlah 78 perusahaan. Sampel dalam penilitan ini menggunakan metode purposive sampling. Hipotesis diuji menggunakan analisis regresi linear berganda. Adapun hasil penelitian ini adalah jumlah komite audit berpengaruh negatif terhadap kualitas laba. Untuk variabel kepemilikan manajerial berpengaruh positif terhadap kualitas laba. Di samping itu kepemilikan institusional dan proporsi dewan komisaris independen tidak berpengaruh terhadap kualitas laba. Kata kunci : jumlah komite audit, kepemilikan institusional