PENGARUH CORPORATE GOVERNANCE MECHANISM TERHADAP KUALITAS LABA INFLUENCE OF CORPORATE GOVERNANCE MECHANISM ON PROFIT QUALITY

  • Rani Ramadhanty Sekolah Tinggi Ilmu Ekonomi (STIE) Ekuitas

Abstract

This research aims to find out the influence of corporate governance mechanism on profit quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The research methods used in this study are descriptive and verifiative methods with secondary data obtained from the company's annual reports and financial statements. The population in this study was a manufacturing company registered with the IDX. The sampling technique used is purposive sampling with the results of samples of 18 companies. The data analysis technique used is multiple regression analysis using Sofware Eviews 9 as a calculation tool. With the results of this study showed if the results of the test t with a significance value above 0.05 which is 0.1163 (0.1163 > 0.05) and 0.8733 (0.8733 > 0.05) then partially corporate governance mechanism with indicators of board of directors expertise (BEXP) and corporate governance mechanism with audit quality indicators did not have a significant effect on profit quality. Furthermore, the corporate governance mechanism with the board of directors independence (BDIND) indicator with significance at 0.0014 is smaller than 0.05 (0.0014 < 0.05) then partially has a significant effect on profit quality. From the results of the f test showed if f calculated by 3.978787 with a probability value (0.000009 < 0.05) then it was concluded that simultaneously there is a significant influence between the corporate governace mechanism and the indicator board of director independence (BDIND), board of expertise director (BEXP), audit quality (Big-Four) against the quality of profit in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020
Published
2022-08-05