Pengaruh Good Corporate Governance Terhadap Discretionary Accrual dengan Moderasi Kualitas Laba (Studi pada Perusahaan Manufaktur di BEI Periode 2013-2017)

Herry Respati Kusumaputra, Pudji Astuty

Abstract


This study aims to examine and analyze the influence of good corporate governance (institutional ownership, managerial ownership and independent commissioners) on discretionary accrual with earnings quality as a moderating variable. Research subject makers of Manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sample is determined by sampling techniques, so that there are 125 observation data. Data analysis was carried out by regression analysis moderation through the robust least square method using the Eviews program. The results of data analysis prove that: (1) Institutional ownership has a negative and significant effect on discretionary accruals, (2) Managerial ownership has a negative and significant effect on discretionary accruals, (3) Independent Commissioners have a positive and significant effect on discretionary accruals, (4) Earnings Quality can moderate the influence of institutional ownership on discretionary accruals, (5) Earnings Quality can moderate the influence of managerial ownership on discretionary accruals, (6) Earnings Quality cannot moderate the influence of independent commissioners on discretionary accruals.

Keywords : Good Corporate Governance, Discretionary Accrual, Earnings Quality

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References


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DOI: https://doi.org/10.37721/je.v22i2.647

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