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All Journal Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Bina Bangsa Ekonomika Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services Jurnal Pengabdian Kepada Masyarakat
Diah Permata Sari
Universitas Bina Bangsa
Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : Jurnal Bina Bangsa Ekonomika

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PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPARATE SOCIAL RESPONSIBILITY TERHADAP KUALITAS LABA DAN DAMPAKNYA PADA RETURN SAHAM DENGAN LEVERAGE DAN FIRM SIZE SEBAGAI CONTROL VARIABLE Diah Permata Sari; Wahyu Widodo
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 2 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i2.206

Abstract

The profit information disclosed by the company does not guarantee that the profit is of high quality. Profit can be said to be quality if the reported profit can be used by users of financial statements to make the best decisions and meet the qualitative characteristics of relevant and reliable financial statements and can convey the facts of actual financial performance. The objective to be achieved in this study is to test how the effect of the GCG Mechanism, CSR disclosure, on the quality of profits and its impact on the company's stock returns, with the control variables being Leverage and Firm Size. The population in this study is mining sector companies listed on the Indonesia Stock Exchange. The research data was taken from the Indonesia Stock Exchange website for the 2014-2018 period.  The method used is the Purposive Sampling method. The results of this study show that Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and CSR Disclosure do not have a significant effect on the quality of profits, while the Audit Committee and Stock Returns have a significant effect on Profit Quality
Co-Authors Adib Faqih Robbani Agus Maulana Yusuf Ahmad Tomy Baedawi Aldo Alif Fisa Pangestu DINA KHAIRUNA SIREGAR Ermiana Setiawati Fatari Fildzah Hidayati Ihwan Satria Lesmana Indra Pangestu Listiawati Listiawati Novi Handayani Novrita Tri Yulvia Rani Sri Sumarsih Retno Wahyuningrum Wahyu Widodo Yasril Muluk