Kemampuan Dewan Manajemen dan Dewan Direksi dalam Mempengaruhi Kualitas Laba [The Ability of Management and the Board of Directors to Affect Earning Quality]

Edi Edi, Suyadi Suyadi

Abstract


This research aims at analyzing the effects of management ability, independent directors and the total number of directors on the board to earning quality that is measured by restatement, earning persistence, and accrual quality. The research populations were taking from the nonfinancial reports of companies listed in Indonesia Stock Exchange in the period 2008 until period 2016. Using the purposive sampling method, the samples which meet the requirements for this research are 248 firms or 1240 observations data. This research uses panel regression method to analyze the effect of independent variables on the dependent variable. The observation data are then being analyzed and processed using Statistical Package for the Social Sciences (SPSS) and Eviews 7th version.The result indicates that management ability, independent directors and the total number of directors is significant to earning quality that is measured by earning restatement, earning persistence and accrual quality in Indonesia Stock Exchange.

Abstrak dalam Bahasa Indonesia : Penelitian ini bertujuan untuk menganalisa efek daripada kemampuan manajemen, direktur independen, dan ukuran dewan direksi pada kualitas laba yang diukur dengan restatement, earning persistence dan accrual quality. Penelitian ini menggunakan populasi penelitian pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada masa 2008 hingga 2016. Dengan metode puporsive sampling method, sampel perusahaan yang sesuai dengan persyaratan pada penelitian ini adalah 248 perusahaan atau 1.240 data observasi. Penelitian ini menggunakan metode panel regression untuk melakukan analisa pada efek daripada variabel independen terhadap variabel dependen. Data observasi di proses dan dilakukan analisa dengan menggunakan alat Statistical Package for the Social Sciences (SPSS) dan Eviews 7th version.Hasil penelitian mengindikasikan bahwa kemampuan manajemen, direktur independen dan ukuran dewan direksi berpengaruh signifikan terhadap kualitas laba yang di ukur dengan restatement, earning persistence dan accrual quality untuk perusahaan yang terdaftar di Bursa Efek Indonesia.



Keywords


restatement; eaning persistence; accrual quality; management ability; independent directors



DOI: http://dx.doi.org/10.19166/derema.v13i2.930

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