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Pengaruh Board Leadership Structure Terhadap Earnings Quality Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia


Oleh : I Komang wardana

Info Katalog

File Jurnal : 00000000000000005568.pdf

Nomor Panggil : 2019_TA_MJ_022141151

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Susy Muchtar

Subyek : Leadership;Management

Kata Kunci : booard composition, board independence, board leadership structure, board size, cash fows from opera


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_MJ_022141151_Halaman-Juduil.pdf 1300.19
2. 2019_TA_MJ_022141151_Bab-1.pdf 608.77
3. 2019_TA_MJ_022141151_Bab-2.pdf 670.06
4. 2019_TA_MJ_022141151-Bab_3.pdf 1184.31
5. 2019_TA_MJ_022141151_Bab-4.pdf 761.64
6. 2019_TA_MJ_022141151_Bab-5.pdf 502.03
7. 2019_TA_MJ_022141151_Daftar-Pustaka.pdf 770.15
8. 2019_TA_MJ_022141151_Lampiran.pdf 2939.85

P Penelitian ini bertujuan untuk menganalisis pengaruh board size, boardcomposition, board independence, cash flows operation dan firm size terhadapearnings quality. Sampel yang digunakan adalah 23 perusahaan yang bergerakdalam bidang industry manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)selam periode 2013-2017. Pengambilan sampel ini menggunakan metodepurposive sampling. jenis data dalam penelitian ini adalah panel data denganmetode analisa data regression panel. Hasil pengujian hipotesis menunjukanterdapat pengaruh board composition,board independence, cash flows operationdan firm size terhadap earning quality. Hasil penelitian ini diharapkan dapatmemberikan masukan kepada perusahaan mengenai faktor-faktor apa saja yangakan diambil, yaitu board composition, board independence, cash flows operationdan firm size.

T The aim of this research is to analyse the effect of board size, board composition,board independence, cash flows operation, firm size in determining earningquality. The samples are 23 firms on manufacturing industry listed in IndonesianStock Exchange (IDX) from 2013 to 2017, purposive sampling method is used toget this number of samples. This research is using panel data and regression panelfor the analysis method. The result of the hypothesis testing show that boardcomposition, board independence, cash flows operation and firm size determiningits earning quality. The result could be a suggestion for firms before decidingearning quality by knowing what factors could affect it, like board composition,board independence, cash flows operation and firm size. So the decision would notgive bad impact to the investors and the firm it self.

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