Pengaruh ownership structures dan board characteristics terhadap earning quality sektor consumer non cyclical di indonesia.
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Hartini
Pembimbing 2 : Nama Saya
Kata Kunci : Board Characteristics; Earning Quality; Leverage; Ownership Structure; Profitability.
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_SK_SMJ_022002101167_Halaman-Judul.pdf | ||
| 2. | 2025_SK_SMJ_022002101167_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_SK_SMJ_022002101167_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_SK_SMJ_022002101167_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_SK_SMJ_022002101167_Lembar-Pengesahan.pdf | 6 | |
| 6. | 2025_SK_SMJ_022002101167_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_SK_SMJ_022002101167_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_SK_SMJ_022002101167_Bab-1.pdf | 9 | |
| 9. | 2025_SK_SMJ_022002101167_Bab-2.pdf | 12 |
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| 10. | 2025_SK_SMJ_022002101167_Bab-3.pdf | 13 |
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| 11. | 2025_SK_SMJ_022002101167_Bab-4.pdf |
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| 12. | 2025_SK_SMJ_022002101167_Bab-5.pdf | ||
| 13. | 2025_SK_SMJ_022002101167_Daftar-Pustaka.pdf | ||
| 14. | 2025_SK_SMJ_022002101167_Lampiran.pdf | 19 |
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P Penelitian ini bertujuan untuk menganalisis pengaruh Ownership Structure serta Board Characteristics dan faktor perusahaan lainnya (Corporation Size, Leverage, Profitability) terhadap Earning Quality pada perusahaan manufaktur sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Metode yang digunakan adalah regresi data panel dengan software E-Views 12. Sampel terdiri dari 55 perusahaan yang dipilih menggunakan metode purposive sampling berdasarkan kriteria tertentu. Hasil penelitian menunjukkan bahwa leverage memiliki pengaruh positif signifikan terhadap earning quality, sedangkan variabel lainnya seperti Institutional Ownership, Ownership Concentration, Board Size, Board Meeting, Corporation Size, dan Profitability tidak menunjukkan pengaruh signifikan. Temuan ini menunjukkan bahwa leverage sebagai komponen struktur modal dapat meningkatkan transparansi laporan keuangan melalui pengawasan kreditur, sementara faktor-faktor lain seperti ukuran perusahaan dan frekuensi rapat dewan tidak cukup kuat untuk memengaruhi kualitas laba. Penelitian ini memberikan implikasi bagi manajemen perusahaan untuk meningkatkan transparansi laporan keuangan serta mengelola leverage secara optimal dan bagi investor untuk mempertimbangkan ukuran perusahaan serta tingkat leverage dalam penilaian kualitas laba perusahaan.
T This study aims to analyze the effect of Ownership Structure and Board Characteristics and other company factors (Corporation Size, Leverage, Profitability) on Earning Quality in non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The method used is panel data regression with E-Views 12 software. The sample consists of 55 companies selected using purposive sampling method based on certain criteria. The results showed that leverage has a significant positive effect on earning quality, while other variables such as Institutional Ownership, Ownership Concentration, Board Size, Board Meeting, Corporation Size, and Profitability did not show a significant effect. These findings suggest that leverage as a component of capital structure can improve financial statement transparency through creditor scrutiny, while other factors such as firm size and frequency of board meetings are not strong enough to influence earnings quality. This study provides implications for company management to improve financial statement transparency and manage leverage optimally and for investors to consider company size and leverage levels in assessing the quality of corporate earnings.
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