PENGARUH PERTUMBUHAN LABA DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA

Ni Wayan Juni Ayu Puspitawati; Ni Nyoman Ayu Suryandari; AA Putu Gde Bagus Arie Susandya; AA Putu Gde Bagus Arie Susandya

Ni Wayan Juni Ayu Puspitawati Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
Ni Nyoman Ayu Suryandari Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
AA Putu Gde Bagus Arie Susandya Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar
AA Putu Gde Bagus Arie Susandya Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati Denpasar

Keywords: Earnings Growth,, Independent Commissioners,, Audit Committee,, Managerial Ownership,, Institutional Ownership and Earnings Quality.

Abstract

Manufacturing is one of the sectors of the company that has an important role in supporting the
economic growth of a country, has the main activity of managing raw materials or raw materials so
that they become finished goods and then sell them to consumers. This study aims to obtain empirical
evidence about the effect of earnings growth and good corporate governance mechanisms on earnings
quality using five independent variables, namely earnings growth (PL), independent commissioners
(KOMIND), audit committees (KA), managerial ownership (KM), institutional ownership (KI) and
the dependent variable, earnings quality (KL). The sampling technique used is purposive sampling.
The population in this study were all manufacturing companies listed on the Indonesia Stock
Exchange in 2016-2018 totaling 174 companies. The sample in this study were 26 (twenty six)
manufacturing companies. The data analysis technique used in this study is multiple linear regression
analysis. The results of multiple linear regression analysis showed that managerial ownership and
institutional ownership had no effect on earnings quality while earnings growth variables, independent
commissioners and audit committees had a positive effect on earnings quality.

References

Darabali, Putu Meidayanthi dan Putu Wenny Saitri. 2016. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2013. Universitas Mahasaraswati Denpasar.
Dewi, Welia Riyanti. 2017. Pengaruh Leverage, Growth, dan Mekanisme Good Corporate Governance Terhadap Kualitas Laba. Skripsi. Universitas Mahasarawati Denpasar.
Jensen, Michael C. dan W.H. Meckling. (1976). Teory of The Firm : Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial.
Puteri, Paramitha Anggia dan Abdul Rohman. 2012. Analisis Pengaruh Investment Opportunity Set (IOS) dan Mekanisme Corporate Governance Terhadap Kualitas Laba dan Nilai Perusahaan. Jurnal Akuntansi Fakultas Ekonomika dan Bisnis. Universitas Diponegoro, Vol 1, No.2, pp. 1-14.
Riyani, Putri. 2015. Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan, Leverage,
dan Pertumbuhan Investasi Terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa efek Indonesia periode 2010-2013). Skripsi. Universitas Muhammadiyah Surakarta.
Sugiyono. 2017. Metode Penelitian Bisnis. Alfabeta. Bandung.
www.idx.co.id