ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2010-2013
Abstract: Earning quality is a
earning which shows company profitability accurately. A different interest
between owner and manager which explained in the Agency Theory, could rise a
conflict of interest. Conflict occurs between manager and principal, could be
reduced by corporate governance mechanism. Some research on analyzing factors
that affect earning quality has been done with various results. This research
examine the influence of IOS, institutional ownership, managerial ownership,
audit committee board composition, independence board composition, leverage,
and firm size to earning quality.
Research population is manufacture company which listed in the Indonesia
Stock Exchange (IDX) from 2010-2013. Sample selection using purposive sampling,
and only 33 companies can be used as research sample. Research method used in
this research is multiple regressions.
Research result show that IOS, leverage, and firm size has no significant
ef- fect to earning quality, while managerial ownership, institutional
ownership, indepen- dence board composition, and audit committee board
composition has a positive effect to earning quality.
Penulis: Putu Meidayanthi
Darabali, Putu Wenny Saitri
Kode Jurnal: jpakuntansidd160629
