PENGARUH KOMPOSISI DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP KUALITAS LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2009)
Abstrak: The objective of this
research is to examine the influence of board of directors composition, institutional
ownership, managerial ownership, and family ownership on listed companies from
manufacturing sector at The Indonesian Stock Exchange (BEI) for the year
2007-2009. The research type used in this research is verificative research or
hypothesis testing research. By using census method and unbalanced panel data,
there are 65 firm observations fulfilling the population criteria. The data
type used is secondary data gotten from financial report in every companies
listed. the multiple regression analysis model is used to test the hypothesis.
the results of this research show that (1) compositions of board directors,
institutional ownership, managerial ownership, and family ownership
simultaneously have influence toward earning quality (2) composition of board
directors has positive influence toward earning quality (3) institutional
ownership has positive influence toward earning quality (4) managerial
ownership has positive influence toward earning quality, and (5) family
ownership has negative influence toward earning quality.
Keywords: earning quality,
composition of board directors, institutional ownership, managerial ownership,
family ownership
Penulis: RULFAH M.DAUD DAN
DARA MULIYANI
Kode Jurnal: jpakuntansidd120326
