Record Details

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)
 
Creator Lestari, Sari
Afifudin, Afifudin
Mawardi, M. Cholid
 
Description The purpose of this study is to analyze the audit committee, the composition of independent commissioners and institutional ownership partially affect earnings quality, analyze the audit committee, the composition of independent commissioners and institutional ownership simultaneously affect earnings quality and analyze earnings quality affect firm value. The type of research applied in this research is research with a quantitative approach. The type of data used in this research is secondary data. The population used in this study is the annual report of manufacturing companies listed on the IDX in 2016-2018. The data analysis technique used multiple linear regression with F and t tests. Based on the results of the research and discussion that have been carried out, the following conclusions can be drawn: The audit committee, the composition of independent commissioners and institutional ownership partially affect the earnings quality of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018. The audit committee, the composition of independent commissioners and institutional ownership simultaneously affect the earnings quality of Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018. Earnings quality has an effect on firm value in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018.Keywords: audit committee, composition of independent commissioners, institutional ownership, earnings quality and firm value
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-08-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/12689
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12689/9866
 
Rights Copyright (c) 2021 Jurnal Ilmiah Riset Akuntansi