STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE DAN KUALITAS LABA
Abstract: The objective of the
study was to examine the effect of capital structure and good corporate
governance (GCG) on the earnings quality. The GCG variable are proxied by audit
committees, independent commissioners, managerial ownership, and institutional
ownership. The earnings quality measured by using Capital Adequacy Ratio (CAR)
indicator with Earning Response Coeficient (ERC). The data was collected from
the financial statements of the manufacture companies that listed at Indonesia
Stock Exchange in the period between 2009 and 2013. By using purposive sampling
and balanced panel data, there are 22 companies were selected as the sample.
Multiple linier regression model is used to test the hypothesis The results of
this study are capital structure, independent commissioners, audit committees, managerial
ownership, and institutional ownership affected on the earnings quality simultaneously.
Capital structure partially affected on the earnings quality. The audit committees,
independent commissioners, managerial ownership, and institutional ownership affected
on the earnings quality partially have an effect on the earnings quality.
Penulis: Nadirsyah, Fadlan Nur
Muharram
Kode Jurnal: jpakuntansidd150876
