PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KUALITAS LABA

Sijabat, William Mangapul Hasiholan (2013) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KUALITAS LABA. S1 thesis, Universitas Negeri Jakarta.

Preview

Text
Cover.pdf
Download (170kB) | Preview

Preview

Text
Table_Of_Content.pdf
Download (42kB) | Preview

Preview

Text
Chapter1.pdf
Download (50kB) | Preview

Text
Chapter2.pdf
Restricted to Repository staff only
Download (221kB)

Preview

Text
Chapter3.pdf
Download (151kB) | Preview

Text
Chapter4.pdf
Restricted to Repository staff only
Download (203kB)

Preview

Text
Chapter5.pdf
Download (42kB) | Preview

Preview

Text
Bibliography.pdf
Download (44kB) | Preview

Abstract

William M. H. Sijabat, 2013: Pengaruh Kepemikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Kualitas Laba. Pembimbing : (I) Marsellisa Nindito SE., Akt., M. Sc.; (II) Choirul Anwar SE., Akt., MBA., MAFIS. This research aimed to examine the influence of managerial ownership, institutional ownership, and the audit committee on the quality of earnings through tests simultaneously and partially. This research uses secondary data obtained from the site for the Indonesian Stock Exchange in 2009, 2010, and 2011. The data collected in this research include corporate financial statement data for the years 2009, 2010 and 2011. The number of samples collected is thirty nine (39) companies that go into the rating from IICG. From the data that has been collected and then processed and analyzed using multiple regression analysis at a significance level of 5%. The results at the 5% significance indicates that the audit committee is statistically positive effect on earnings quality and managerial ownership and institutional ownership sodium absorption ratio affect the quality of earnings. Simultaneous test proves that managerial ownership, institutional ownership, and audit committee affect the quality of earnings. The coefficient of determination (R2) shows the number 0,193 which indicates that the model is able to explain the effect of independent variables on the dependent variable of 19,3%. Keywords: managerial ownership, institutional ownership, audit committee, the quality of earnings.

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I: Marsellisa Nindito, SE, Akt, M.Sc ; Pembimbing II: Choirul Anwar, SE, Akt, MBA, MAFIS
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Akuntansi Manajerial (Managerial Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Kontrol dan Kualitas (Control and Quality Management)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	19 Mar 2018 03:05
Last Modified:	19 Mar 2018 03:05
URI:	http://repository.fe.unj.ac.id/id/eprint/3861

Actions (login required)

View Item