Lumbantoruan, Chandra Marojahan (2012) PENGARUH OUTSIDER OWNERSHIP, INSIDER OWNERSHIP, KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DAN TINGKAT KONSERVATISME LAPORAN KEUANGAN TERHADAP KUALITAS LABA. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Chandra Marojahan Lumbantoruan, 2012: The Influence of Outsider Ownership, Insider Ownership and Timeliness on Quality Of Earnings. This study aims to determine the influence of outsider ownership, insider ownership, the degree of conservatism in a financial report and timeliness on the earnings quality. Factors tested in this study is outsider ownership, insider, the degree of conservatism in a financial report, ownershi[ timeliness and earnings quality which represented by earnings response coefficient. This study sample consists of 12 non financial companies which listed in IDX year 2008-2010. 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 results of stimultaneous hypothesis test showed that the all of independent variables affect the integrity of financial report. Meanwhile, the partial results only insider ownership and timeliness are affecting the earnings quality. However, there is no evidence that outsider ownership and the degree of conservatism in a financial report affects the integrity of financial report.
| Item Type: | Thesis (S1) |
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| Additional Information: | Pembimbing I : Dra. Etty Gurendrawati M.Si. Pembimbing II: Yunika Murdayanti, SE, M.Si. |
| Subjects: | 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) > Laporan Keuangan (Financial Reporting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Users 17 not found. |
| Date Deposited: | 09 Mar 2018 02:05 |
| Last Modified: | 09 Mar 2018 02:05 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3617 |
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