Dinamika Akuntansi Keuangan dan Perbankan
Vol 6 No 1 (2017): VOL. 6 NO. 1 2017

PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi pada Perusahaan Publik yang Termasuk Dalam Pemeringkatan CGPI Tahun 2013-2016)

Silviya Yenni Marsela (Unknown)
Maryono Maryono (Unknown)

Article Info

Publish Date
30 Jul 2018

Abstract

The purpose of this research is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality. Keywords: good corporate governance, leverage, profitability, firm size and earnings quality

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Journal Info
Dinamika Akuntansi Keuangan dan Perbankan
Website

Abbrev

fe9

Publisher

Universitas Stikubank

Subject

Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Dinamika Akuntansi keuangan dan Perbankan aims to share knowledge and current issues related to accounting, financial, and banking research. Our specialty coverage are Financial Accounting Management Accounting. Auditing. Taxation. Accounting information systems Environmental ...