PENGARUH KEBIJAKAN PERUSAHAAN, UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA

Abstract

This research aimed to examine whether the funds and dividend policy, the firm size, independent commissioner, institutional ownership, audit commitee, and managerial ownership had affected on the profits quality of manufacturing companies which were listed on Indonesia Stock Exchange. The research was quantitative. While, the population was 35 manufacturing companies which were listed on Indonesia Stock Exchange 2013-2017. Moreover, the data collection technique used purposive sampling, in which there were 175 companies as sample. In addition, the data analysis technique used multiple linier regression. The research result concluded funds policy, dividend policy, independent commissioner, institutional ownership, audit commitee, and managerial ownership did not effect on the profits quality. On the other hand, the firm size had positive effect on the profits quality. In other words, the bigger the firm size, the higher the profits quality of company would have. It happened as the company did not have its profit management practice.
Keywords: Firm Policy, Firm Size, Good Corporate Governance, Profits Quality