PENGARUH KUALITAS SUSTAINABILITY REPORTING, SIKLUS HIDUP PERUSAHAAN DAN RELATED PARTY TRANSACTIONS TERHADAP KUALITAS LABA Studi Empiris pada Perusahaan non Keuangan di Bursa Efek Indonesia
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Institusion

Universitas Mercu Buana

Author

ANDISON, ANDISON

Subject

025.11 Finance/Keuangan 

Datestamp

2020-02-12 04:31:18 

Abstract :
This purpose of this study to determine the effect of sustainability reporting quality, firm life cycle and related party transactions on earning quality. The analysis used in this study are multiple regression for the period 2015-2017. The results showed that sustainability reporting quality has significant effect on earning quality, firm life cycle has no significant effect on earning quality. Morever, the related party trasactions has significant effect on earning quality. Keywords: discretionary accrual, sustainability reporting, firm life cycle, related party transactions Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sustainability reporting, siklus hidup perusahaan dan related party trasactions terhadap kualitas laba. Analisis yang digunakan dalam penelitian ini yaitu regresi berganda, periode 2015-2017. Hasil menunjukkan bahwa kualitas sustainability reporting berpengaruh signifikan terhadap kualitas laba, siklus hidup perusahaan tidak berpengaruh terhadap kualitas laba. Disamping itu, related party transactions berpengaruh signifikan terhadap kualitas laba. Kata kunci: discretionary accrual, sustainability reporting, siklus hidup perusahaan, related party trasactions 

File :
1. Halaman Judul.pdf
5. Abstrak.pdf
11. Bab 2.pdf
12. Bab 3.pdf
13. Bab 4.pdf
14. Bab 5.pdf
15. Daftar Pustaka.pdf
16. Lampiran.pdf
3. Surat Pernyataan.pdf
2. Lembar Pengesahan.pdf
4. Kata Pengantar.pdf
6. Daftar Isi.pdf
7. Daftar Tabel.pdf
8. Daftar Gambar.pdf
9. Daftar Lampiran.pdf
10. Bab 1.pdf