PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA

Abstract

This research aims to analyze corporate governance mechanisms on earnings quality. Corporate governance mechanisms are proxyed by managerial ownership variables, institutional ownership, independent board of commissioners, audit committee and profit quality as measured by discretionary accrual. The sample selection uses purpose sampling on 127 financial statements from 147 manufacturing which are listed in Indonesia Stock Exchange as samples. Such companies of basic industry sector & chemical, miscellaneous industry, and consumer goods industries which is listed in Indonesia Stock Exchange 2013-2016. The hypothesis test has been by analysis of the t test with the assistance of the SPSS 20 application. The result of research with multiple linear regression shows that managerial ownership, institutional ownership, independent board of commissioner and audit committee have no influence to earnings quality performance because the result of the t test calculation shows that the average value is less than 0.05 so that H0 is denied and it shows the difference with Adjusted R Square of 2% while the remaining 98% is influenced by the other factors.
Keywords: Managerial ownership, institutional ownership, independent board of commissioners, audit committee and profit quality