NURBACH, SITI AULIYANTI (2018) KUALITAS LABA: KETERKAITANNYA DENGAN KEBERAGAMAN DEWAN, KOMPENSASI EKSEKUTIF, DEBT COVENANT, DAN SET KESEMPATAN INVESTASI. S1 thesis, Universitas Negeri Jakarta.
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Abstract
SITI AULIYANTI NURBACH. The Earnings Quality: The Association with Board Diversity, Executive Compensation, Debt Covenant, and Investment Opportunity Sets. Faculty of Economics, Universitas Negeri Jakarta. 2018. Reliability of company’s financial statement particularly earnings information importance for stakeholders. Earnings quality is the answer to see it. This studys aims to analyze the influence of earnings quality with internal factor such as board diversity, executive compensation, and debt covenant, and external factor like investment opportunity sets. Manufacturing industry sector companies which listed in Indonesia Stock Exchange (IDX) selected as the object of study considering have quite stable condition. Through the purposive sampling technique selected 325 samples for 2012-2016 period processed with regression analysis of panel data using Eviews 8. The result shows that board diversity and debt covenant have positive association with earnings quality. This result explain in manufacturing industry sector the presence of board diversity and debt covenant level can give positive earnigns quality. Besides, board diversity is not set well in Indonesia. Investment opportunity sets has negative association with earnings quality. The negative association means that investor not knowing and tricked because management apparently do earnings management. While, executive compensation has no proven effect on earnings quality. Money is not the main purpose for top level in company, in the same manner as hirarcy of need Mashlow’s theory that top level in company focus on self actualization. Keywords: Earnings Quality, Board Diversity, Executive Compensation, Debt Covenant, Investment Opportunity Sets
| Item Type: | Thesis (S1) |
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| Additional Information: | Pembimbing I : Unggul Purwohedi, SE, M.Si, Ph.D ; Pembimbing II: Dwi Handarini, S.Pd, M.Ak |
| 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) > 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) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 02 Oct 2018 03:17 |
| Last Modified: | 02 Oct 2018 03:17 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/6253 |
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