E-JURNAL AKUNTANSI
Vol 19 No 1 (2017)

PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE PADA KUALITAS LABA

Gahani Purnama Wati (Fakultas Ekonomi dan Bisnis)
I Wayan Putra (Fakultas Ekonomi dan Bisnis)



Article Info

Publish Date
17 Apr 2017

Abstract

Quality of earnings is earnings that reflects the continuation of earnings in the future, which is determined by the components of accrual and cash condition that indicates the actual financial performance.  In This study aims to determine to the effect of the firm size, capital structure and good corporate governance to the quality of earnings. This research was conducted at the Indonesian Stock Exchange by selecting a sample of companies listed in the CGPI in 2010 to 2014. Samples were obtained by 60 by purposive sanpling method. The analysis technique used in this research is multiple linear regression. The results of this study indicate that the good corporate governance positive effect on quality of earnings due to the good corporate governance that capable to increase the firm performance so that effect to increase the quality of earnings.

Copyrights © 2017






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...