EKAYUDHA, DIMAS HARDY (2013) PENGARUH PERSISTENSI LABA, PERTUMBUHAN LABA, DEWAN KOMISARIS INDEPENDEN DAN SET KESEMPATAN INVESTASI TERHADAP KUALITAS LABA. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Dimas Hardy Ekayudha, 2012 : The influence of earning persistence, earning growt, independent board of commissioners and investment opportunity set on earning quality. This study is aimed to examine the effect of earnings persistence, earnings growth, independent commissioners and the investment opportunity set for earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2009-2011. The sample is a manufacturing company listed on the Stock Exchange in the year 2009-2011. This study used purposive sampling method in determining the number of samples used and acquired 22 companies were used as samples. Regression model and descriptive statistics used for data analysis. The results showed that the persistence of earnings, earnings growth, independent commissioners and the investment opportunity simultanly influence the quality of earnings. The persistence of earnings, earnings growth, and independent commissioners had no effect on the quality of earnings, while the investment opportunity set significantly negative effect on the quality of earnings. The coefficient of determination (R2) indicates that 0150 numbers indicate the model is able to explain the influence of the independent variable on the dependent variable at 15%. Keyword : earning persistence, earning growth, independent commissioner, investment opportunity set, ios and earning quality.
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