DETAIL KOLEKSI

Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance, Cashholding, Dan Koneksi Politik Terhadap Kualitas Laba


Oleh : Aziz Ramadani

Info Katalog

File Jurnal : 00000000000000096914.pdf

Nomor Panggil : 2019_TA_AK_023164090

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Deni Darmawati

Subyek : Financial accounting;Corporate social responsibility

Kata Kunci : corporate social responsibility, good corporate governance, cash holding, political connection, ear


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023164090_Halaman-Judul.pdf 1678.68
2. 2019_TA_AK_023164090_Bab-1.pdf 1093.08
3. 2019_TA_AK_023164090_Bab-2.pdf 1702.09
4. 2019_TA_AK_023164090_Bab-3.pdf 1319.56
5. 2019_TA_AK_023164090_Bab-4.pdf 1379.72
6. 2019_TA_AK_023164090_Bab-5.pdf 880.36
7. 2019_TA_AK_023164090_Daftar-Pustaka.pdf 899.84
8. 2019_TA_AK_023164090_Lampiran.pdf 2012.93

P Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility, good corporate governance, cash holding, dan koneksi politik terhadap kualitas laba.Sampel yang digunakan pada penelitian ini adalah 46 perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2017. Penelitian ini menggunakan metode purposive sampling untuk menentukan sampel. Pengujian dilakukan dengan menggunakan Regression Analysis.Hasil penelitian ini menunjukkan bahwa (1) pengungkapan corporate social responsibility berpengaruh signifikan terhadap kualitas laba; (2) good corporate governance tidak berpengaruh signifikan terhadap kualitas laba; (3) cash holding berpengaruh signifikan terhadap kualitas laba; dan (4) koneksi politik berpengaruh signifikan terhadap kualitas laba.

T The purpose of this study is to examine the influence of corporate social responsibility disclosure, good corporate governance, cash holding, and political connection on earnings quality.The sample used in this study are 46 basic industry and chemicals sector companies listed in Indonesia Stock Exchange during the years 2015-2017. This study used purposive sampling method to determine the sample. The tests were carried out using Regression Analysis.The results of this study indicate that (1) corporate social responsibility disclosure has significant influence on earnings quality; (2) good corporate governance does not have significant influence on earnings quality; (3) cash holding has significant influence on earnings quality; and (4) political connection has significant influence on earnings quality.

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