Full Description
| Cataloguing Source | |
| Content Type | |
| Media Type | |
| Carrier Type | |
| Physical Description | xiv, 97 hlm. ; 30 cm. |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S61563 | 14-19-453369100 | TERSEDIA |
| No review available for this collection: 20422049 |
Abstract
Penelitian ini menguji pengaruh pimpinan dan komposisi wanita pada dewan direksi, dewan komisaris, dan komite audit terhadap kualitas laba. Pengukuran kualitas laba yang digunakan dalam penelitian menggunakan tiga model akrual diskresioner yang terdiri dari model Jones, model Modified Jones dan model Dechow-Dichev. Penelitian ini menggunakan data panel sebanyak 300 perusahaan non-keuangan yang terdaftar pada Bursa Efek Indonesia selama 3 tahun (2012-2014). Hasil penelitian menunjukkan bahwa komisaris utama memiliki asosiasi positif dengan kualitas laba. Hasil penelitian juga menunjukan proporsi wanita pada dewan direksi, dewan komisaris dan komite audit berpengaruh positif terhadap kualitas laba.
This research test the effect of female composition and female leadership on board directors, board of commissioners, and audit committe on earning quality. Earnings quality are measured using 3 models discrestionary-accruals i.e Jones model (1991), Modified Jones model (1995) and Dechow-Dichev model (2002). This research uses 300 non-financial companies which listed in Indonesia Stock Exchange, during the research period (2012-2014). The result shows female chief of commissioner brings possitive impact on earnings quality. The result also shows that the proportion of female sits on board directors, board commissioners and audit committe have possitive effect on earning quality.
This research test the effect of female composition and female leadership on board directors, board of commissioners, and audit committe on earning quality. Earnings quality are measured using 3 models discrestionary-accruals i.e Jones model (1991), Modified Jones model (1995) and Dechow-Dichev model (2002). This research uses 300 non-financial companies which listed in Indonesia Stock Exchange, during the research period (2012-2014). The result shows female chief of commissioner brings possitive impact on earnings quality. The result also shows that the proportion of female sits on board directors, board commissioners and audit committe have possitive effect on earning quality.