PENGARUH GOOD CORPORATE GOVERNANCE ( GCG ) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERBANKAN TAHUN 2018

MUHANDISA, ZAKIYYATUL (2019) PENGARUH GOOD CORPORATE GOVERNANCE ( GCG ) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERBANKAN TAHUN 2018. S1 thesis, Fakultas Ekonomi.

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Abstract

ZAKIYYATUL MUHANDISA. THE INFLUENCE OF GOOD CORPORATE GOVERNANCE (GCG) AND COMPANY SIZE TOEARNINGS QUALITY INBANKING COMPANIES ON 2018.Skripsi. Jakarta. Faculty of Economy State University of Jakarta. 2018 This study aims to determine the effect of Good Corporate Governance (GCG) and Company Size on Earnings Quality in Banking in 2018. This research was conducted by taking secondary data in the form of financial statements of the financial services sector bank (commercial banks) from the Indonesia Stock Exchange website . The method used in this study is a quantitative method with statistical calculation techniques. Data collection uses purposive sampling technique with Isaac and Michael elimination methods. Data analysis technique uses classical assumption test, multiple regression analysis, and hypothesis testing consisting of t test, f test, and partial correlation test. Based on the results of data analysis it is known that there is no partial effect between Good Corporate Governance and Profit Quality. Can be seen from the results of data analysis which shows the value of t is 0.641 smaller than the table of 2.028. Company size partially has an influence on earnings quality, this can be seen from the significance value of the data which shows the value of 0.045, which means that the size of the company has a significant positive effect on earnings quality and the level of its relationship based on the interpretation coefficient guidelines included in the low category. Simultaneously there is no significant influence between Good Corporate Governance and Company Size on Profit Quality. Seen from the f test results, which show the calculated F value is smaller than the F table that is 2.213 <3.26 with a significance value greater than 0.05 which is 0.124. Then it can be concluded that the independent variables: Good Corporate Governance (X1), and Company Size (X2), together or simultaneously do not have a significant effect on the dependent variable namely Profit Quality. The ability between Good Corporate Governance and Company Size explains the Profit Quality of 10.9% Keywords: Good Corporate Governance, Company Size, and Earning Quality.

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