Edrick, Edrick (2018) Pengaruh prudence, kebijakan dividen, dan leverage terhadap kualitas laba dengan good corporate governance sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh prudence, kebijakan dividen, dan leverage terhadap kualitas laba, serta bagaimana pengaruh good corporate governance terhadap hubungan antara prudence, kebijakan dividen, leverage, dan kualitas laba. Populasi dari penelitian ini berupa perusahaan publik yang terdapat di dalam daftar Bursa Efek Indonesia (BEI) tahun 2017. Sampel yang diambil dalam penelitian ini sebanyak 135 sampel dengan menggunakan metode purposive sampling. Model analisis yang digunakan dalam penelitian ini berupa model regresi linier berganda. Hasil penelitian ini menunjukan bahwa prudence terbukti berpengaruh positif signifikan terhadap kualitas laba. Sedangkan, kebijakan dividen tidak terbukti berpengaruh positif signifikan terhadap kualitas laba, serta leverage tidak terbukti berpengaruh negatif signifikan terhadap kualitas laba. Selain itu, good corporate governance (GCG) terbukti mampu memperkuat pengaruh positif prudence terhadap kualitas laba, serta GCG juga terbukti mampu memperlemah pengaruh negatif leverage terhadap kualitas laba. Akan tetapi, GCG tidak terbukti mampu memperkuat pengaruh positif kebijakan dividen terhadap kualitas laba.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Additional Information: | SK 12-15 EDR p 2018; 31001000246059 | ||||||||
| Uncontrolled Keywords: | kualitas laba; prudence; kebijakan dividen; leverage; good corporate. governance | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Samuel Noya | ||||||||
| Date Deposited: | 29 Nov 2021 07:44 | ||||||||
| Last Modified: | 12 Jan 2024 03:04 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/43556 |
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