PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN

AFIFAH SAFITRI, . (2021) PENGARUH GOOD CORPORATE GOVERNANCE DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk memberikan gambaran tentang good corporate governance, konservatisme akuntansi, dan kualitas laba pada perusahaan perbankan syariah yang terdaftar di Otoritas Jasa Keuangan. Selain itu juga menilai pengaruh penerapan good corporate governance dan konservatisme akuntansi terhadap kualitas laba Metode penelitian yang digunakan adalah metode kuantitatif pendekatan asosiatif dengan metode deskriptif. Populasi dalam penelitian ini adalah 34 perbankan syariah umum dan unit usaha syariah yang terdaftar di Otoritas Jasa Keuangan tahun 2018-2020 dengan pengambilang sampling menggunakan metode purposive sampling diperoleh sebanyak 30 perusahaan yang memenuhi kriteria dengan tahun pengamatan selama 3 tahun, sehingga didapatkan 90 data observasi. Teknik analisis data dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi bereganda, dan uji hipotesis. Sedangkan pengujian hipotesis yang digunakan adalah metode statistic uji parsial, uji stimulant, uji koefisien, dan uji koefisien determinasi dengan menggunakan SPSS versi 26. Hasil penelitian menunjukan bahwa good corporate governance dan konservatisme akuntansi berpengaruh positif signifikan terhadap kualitas laba, good corporate governance tidak berpengaruh signifikan terhadap kualitas laba, sedangan konservatisme akuntansi memiliki pengaruh signifikan terhadap kualitas laba. Kata Kunci: Kualitas Laba, Good corporate governance, Konservatisme Akuntansi, Perbankan Syariah, Otoritas Jasa Keuangan. This study aims to provide an overview of good corporate governance, accounting conservatism, and earnings quality in Islamic banking companies registered with the Financial Services Authority. In addition, it also assesses the effect of implementing good corporate governance and accounting conservatism on earnings quality. The research method used is a quantitative associative approach with a descriptive method. The population in this study were 34 general Islamic banking and sharia business units registered with the Financial Services Authority in 2018-2020 with sampling using the purposive sampling method, obtained as many as 30 companies that met the criteria with a year of observation for 3 years, so that 90 observation data were obtained. Data analysis techniques in this study used descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. While the hypothesis testing used is the statistical method of partial test, stimulant test, coefficient test, and coefficient of determination test using SPSS version 26. The results showed that good corporate governance and accounting conservatism had a significant positive effect on earnings quality, good corporate governance had no significant effect on earnings quality, while accounting conservatism had a significant effect on earnings quality. Keywords: Earnings Quality, Good corporate governance, Accounting Conservatism, Islamic Banking, Financial Services Authority.

Item Type: Thesis (Sarjana)
Additional Information: 1). Achmad Fauzi, S.Pd., M.Ak ; 2). Dr. Mardi, M.Si.
Subjects: Ilmu Sosial > Industri, Buruh, Produksi > Perbankan
Ilmu Sosial > Perdagangan > Akuntansi
Ilmu Sosial > Keuangan
Divisions: FE > S1 Pendidikan Ekonomi
Depositing User: Users 12443 not found.
Date Deposited: 10 Sep 2021 05:53
Last Modified: 10 Sep 2021 05:53
URI: http://repository.unj.ac.id/id/eprint/19912

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