PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP KUALITAS LABA PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020) Oleh : IMA MULIANA SAPAN NIM 17.651.043 JURUSAN AKUNTANSI POLITEKNIK NEGERI SAMARINDA TAHUN --

Abstrak
Tujuan penelitian ini untuk mengetahui pengaruh corporate governance yang meliputi dewan komisaris, komisaris independen, kepemilikan manajerial dan komite audit terhadap kualitas laba, serta pengaruh profitabilitas terhadap kualitas laba. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2020 dengan menggunakan metode purposive sampling. Sampel dalam penelitian ini dari tahun 2018-2020 berjumlah 19 perusahaan. Teknik pengumpulan data berdasarkan data sekunder diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Teknik analisis data dilakukan dengan uji asumsi klasik, uji hipotesis, dan uji regresi berganda dengan bantuan software SPSS 20 for windows.
Berdasarkan hasil penelitian, hasil uji pengaruh parsial dengan uji T, variabel bebas dewan komisaris, komisaris independen, kepemilikan manajerial, dan komite audit tidak berpengaruh dan tidak signifikan terhadap kualitas laba. Sedangkan profitabilitas berpengaruh positif dan signifikan terhadap kualitas laba. Berdasarkan hasil uji signifikan pengaruh simultan dengan uji F, dewan komisaris, komisaris independen, kepemilikan manajerial, komite audit, dan profitabilitas secara bersama-sama atau simultan berpengaruh positif dan signifikan terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020.
Kata-kata Kunci : Good Corporate Governance, Kualitas Laba, Profitabilitas.
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The Effect of Good Corporate Governance and Profitability on the Quality of Company Earnings (Study on Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2018-2020).
Name of Student : Ima Muliana Sapan
Student ID Number : 17 651 043
Examiner : 1. Ratna Wulaningrum, S.E., M.Si.
2. Achmad Rudzali, S.Si., M.Si.
Abstract
The purpose of this study was to determine the effect of corporate governance which includes the board of commissioners, independent commissioners, managerial ownership and audit committee on earnings quality, as well as the effect of profitability on earnings quality. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2018-2020 using purposive sampling method. The sample in this study from 2018-2020 amounted to 19 companies. Data collection techniques based on secondary data were obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The data analysis technique was carried out by classical assumption testing, hypothesis testing, and multiple regression testing with the help of SPSS 20 software for windows.
Based on the results of the study, the results of the partial effect test with the T test, the independent variables of the board of commissioners, independent commissioners, managerial ownership, and the audit committee have no and no significant effect on earnings quality. While profitability has a positive and significant effect on earnings quality. Based on the results of the significant test the simultaneous effect with the F test, the board of commissioners, independent commissioners, managerial ownership, audit committee, and profitability simultaneously or simultaneously has a positive and significant effect on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period.
Keywords: Good Corporate Governance, Earnings Quality, Profitability.