PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BEI

KANIADEVI, ISYANA (2013) PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BEI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Isyana Kaniadevi, 2013. The Influence of Corporate Governance and Profitability on Financial Reporting Quality on Go Public Manufacturing Companies Listed in BEI. Advisors: (I) M. Yasser Arafat, SE, Akt., MM ; (II) Tri Hesti .U., SE, M.SA. Financial report is a main information for external company which is the quality is the most important part of it. Financial reporting of the corporation will have good quality if it support by good internal and external factors. This study aims to determine the influence of corporate governance and profitability on financial reporting quality. Factors tested in this study are composition of board of commissioners, managerial ownership, frequent of board meeting, executive compensation, institutional ownership, leverage and profitability as independent variable also accrual quality that represented financial reporting quality as the dependent variable. This study sample consists of 19 manufacturing companies which listed in BEI year 2009-2011. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level 5%. The result of simultaneous hypothesis testing showed that seven independent variables had affected financial reporting quality. The partial results indicate composition of board frequent of board meeting, institutional ownership and leverage had a positive non significant relationship with financial reporting quality, also profitability had a positive significant relationship with financial reporting quality. But, this study result didn't find any significant relationship on composition of board of commissioners, managerial ownership and executive compensation with financial reporting quality. Keywords: composition of board of commissioners, managerial ownership, frequent of board meeting, executive compensation, institutional ownership, leverage and profitability, corporate governance, financial reporting quality, accrual quality.

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