PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi empiris pada Perusahaan Real Estate Dan Property yang Terdaftar di Bursa Efek Indonesia Di Tahun 2015 -2019)

RIZQI, EVA EVrANA (2021) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi empiris pada Perusahaan Real Estate Dan Property yang Terdaftar di Bursa Efek Indonesia Di Tahun 2015 -2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to determine the effect of managerial ownership, institutions ownership, independent board of commissioners, audit committee, and company size on earnings quality in property and real estate companies listed on the IDX in the 2015-2019 period. This study's independent variable is the managerial of ownership, institutions of ownership, independent board of commissioners, audit committee, and company size, while the dependent variable is earnings quality. This study's population was property and real estate companies on the IDX in the 2015- 2019 period. The data collection technique used was purposive sampling, while the samples obtained were 129 that fit the criteria. This research's data analysis technique includes descriptive statistics, classical assumption tests, multiple regression analysis tests, and statistical hypothesis tests. Based on the results show that the managerial ownership variable does not affect earnings quality, the institutional ownership has a positive effect on earnings quality, the independent board of commissioners has a negative effect on eanings quality, the audit committee does not affect earnings quality, and firm size has a positive effect on earnings quality.

Item Type: Thesis (S1)
Uncontrolled Keywords: managerial ownership, institutions ownership, independent board of commissioners, audit committee, and company size on earnings quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 22 May 2023 07:24
Last Modified: 22 May 2023 07:24
URI: https://repository.ump.ac.id:80/id/eprint/15649

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