PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PERTUMBUHAN PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2010)

Kunila, Nisilla Rista (2012) PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PERTUMBUHAN PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2010). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Nisilla Rista Kunila, 2012; The Effects of Corporate Governance Mechanism and Firm Growth on Financial Reporting Quality (of Nonfinancial Companies Listed on Bursa Efek Indonesia in 2008 – 2010). Advisor I ; Dra. Etty Gurendrawati, M.Si., Ak., Advisor II ; Diena Noviarini, MMSi. This research studies the influence of corporate governance mechanism and firm growth on financial reporting quality. The method of analysis used in this research is multiple regression analysis with three independent variables and one dependent variable. This research use two characteristics of corporate governance mechanism as independent variables which consist of the percentage of board of independence and the percentage of audit committee of independence. Firm growth is measured by firm’s sales growth and financial reporting quality is measured by accrual quality proxy using the residual value of Dechow and Dichev model (2002) modified by McNichols (2002) and Francis (2005) as discretionary accrual. By using the purposive sampling method, the sample in this research consists of 33 nonfinancial companies that listed on Indonesia Stock Exchange in 2008 – 2010. This research use secondary data which is collected from the firm’s annual report and financial statements. The result of this research shows that simultaneously, the board of independence, audit committee of independence and firm growth significantly influence financial reporting quality. Partially, only board of independence that significantly influences financial reporting quality. While audit committee independence and firm growth do not significantly influence financial reporting quality.

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