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All Journal Ekonomi Bisnis Jurnal BISNIS & KEWIRAUSAHAAN YUME : Journal of Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Manajemen Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Jurnal Pepadu Madani: Multidisciplinary Scientific Journal Jurnal Pengabdian Masyarakat Paguntaka Jurnal Bisnis dan Kewirausahaan JUREKA Jurnal Ilmiah Manajemen Dan Kewirausahaan
Irawati HM
Universitas Borneo Tarakan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Bisnis dan Kewirausahaan

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2013-2015. Irawati HM; Putri Sudirman
Jurnal Bisnis dan Kewirausahaan Vol. 6 No. 4 (2017): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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Abstract

This study aims to examine and analyze and know how to influence the audit committee, managerial ownership, institutional ownership, and quality audits of the quality of earnings in the Food and Beverages Company listing on the Indonesia Stock Exchange Period 2013-2015. The data used in this research is quantitative data, ie data obtained from the company's financial statements. The data used in this research is secondary data yangdiperoleh of Indonesia Stock Exchange website via the internet (www.idx.co.id). The results of this study stated that the audit committee and audit quality positive and significant impact on the quality of earnings, managerial ownership has a negative correlation and no significant effect on the quality of earnings and similarly with institutional ownership negatively affects the quality of earnings. The results of this study showed that 40,1% of earnings quality is affected by the audit committee, managerial ownership, institutional ownership and audit quality, meaning that 59,9% of earnings quality is influenced by other variables outside variables used in this study.
Co-Authors Adiwena, Muh. Ahmad Juliana Alamsa Alamsa Andi Andi Delvie Agus Stefiana Dau Haris Maupa hatta, djuanda Junaid, Muh.Tharmizi Litaratsari, Litaratsari Malik, Aan Digita Masniah, Andi Mersiani Palallungan Muhammad Akhsan Tenrisau Muhammad Kafrawi Yunus Nizhamuddin AB Nur ‘Aini Nurjannah Nurjannah Oktaviani Pandiangan, Gabriel Valentino Putri Sudirman Rusdy Setiawan Setiawan, Rusdy Sudirman, Putri Sudirman, Putri suryaningsih syahran syahran Wahyuni, Etty