PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BEI

ISYANA KANIADEVI, . (2013) PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BEI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan pengaruh profitabilitas terhadap kualitas pelaporan keuangan. Faktor-faktor yang diuji dalam penelitian ini adalah komposisi dewan komisaris, kepemilikan manajerial, kompensasi eksekutif, frekuensi rapat dewan, kepemilikan institusional, leverage, dan profitabilitas sebagai variabel independen sedangkan kualitas pelaporan keuangan sebagai variabel dependen yang diproksikan dengan kualitas akrual laporan keuangan. Penelitian ini menggunakan data sekunder, yaitu laporan tahunan perusahaan. Sampel yang digunakan sebanyak 19 laporan keuangan perusahaan yang terdaftar di BEI selama periode 2009-2011. Penelitian ini menggunakan metode regresi linier berganda untuk menguji hipotesis pada tingkat signifikansi 5%. Hasil pengujian hipotesis secara simultan menunjukkan bahwa ketujuh variabel independen berpengaruh terhadap kualitas pelaporan keuangan. Sedangkan hasil penelitian secara parsial menunjukkan frekuensi rapat dewan, kepemilikan institusional dan leverage berpengaruh positif tidak signifikan terhadap kualitas pelaporan keuangan, serta profitabilitas berpengaruh positif signifikan. Namun, tidak ditemukannya bukti bahwa komposisi dewan komisaris, kepemilikan manajerial dan kompensasi eksekutif memiliki pengaruh yang signifikan terhadap kualitas pelaporan keuangan. ***** Financial report is a main information for external company which is the quality is the most important part of it. Financial reporting of the corporation will have good quality if it support by good internal and external factors. This study aims to determine the influence of corporate governance and profitability on financial reporting quality. Factors tested in this study are composition of board of commissioners, managerial ownership, frequent of board meeting, executive compensation, institutional ownership, leverage and profitability as independent variable also accrual quality that represented financial reporting quality as the dependent variable. This study sample consists of 19 manufacturing companies which listed in BEI year 2009-2011. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level 5%. The result of simultaneous hypothesis testing showed that seven independent variables had affected financial reporting quality. The partial results indicate composition of board frequent of board meeting, institutional ownership and leverage had a positive non significant relationship with financial reporting quality, also profitability had a positive significant relationship with financial reporting quality. But, this study result didn't find any significant relationship on composition of board of commissioners, managerial ownership and executive compensation with financial reporting quality.

Item Type:	Thesis (Sarjana)
Additional Information:	1). M. Yasser Arafat, SE, Akt., MM., ; 2). Tri Hesti Utaminingtyas, SE., M. SA.,
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 14651 not found.
Date Deposited:	02 Aug 2022 03:49
Last Modified:	02 Aug 2022 03:49
URI:	http://repository.unj.ac.id/id/eprint/32143

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