Open AccessPengaruh Good Corporate Governance Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Author(s) -
Adelina Suryati
Publication year - 2020
Publication title -
jurnal kajian ilmiah - lembaga penelitian dan pengabdian masyarakat universitas bhayangkara jakarta raya/jurnal kajian ilmiah
Language(s) - English
Resource type - Journals
eISSN - 2597-792X
pISSN - 1410-9794
DOI - 10.31599/jki.v20i3.316
Subject(s) - business , business administration , corporate governance , earnings management , stock exchange , accounting , earnings , finance
This study aims to determine the effect of good corporate governance on earnings quality with firm size as a moderating variable. This research was conducted on the Indonesia Stock Exchange by selecting a sample of companies listed in the CGPI index from 2014 to 2018. The results of this study indicate that good corporate governance has a significant effect on earnings quality and firm size has a significant effect on earnings quality, and company size is able to strengthen Good corporate governance on earnings quality, which means that the higher the value of good corporate governance in large companies, the higher the quality of corporate earnings, so company size can strengthen the effect of good corporate governance on earnings quality.
Keywords: Earnings Quality, Firm Size, Good Corporate Governance
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini dilakukan di Bursa Efek Indonesia dengan memilih sampel perusahaan yang terdaftar dalam indeks CGPI pada tahun 2014 sampai tahun 2018. Hasil penelitian ini menunjukkan bahwa good corporate governance berpengaruh signifikan terhadap kualitas laba dan ukuran perusahaan berpengaruh signifikan terhadap kualitas laba, serta ukuran perusahaan mampu memperkuat good corporate governance terhadap kualitas laba, yang berarti bahwa semakin tinggi nilai good corporate governance pada perusahaan yang berukuran besar maka akan semakin tinggi pula kualitas laba perusahaan, jadi ukuran perusahaan mampu memperkuat pengaruh good corporate governance terhadap kualitas laba.
Kata kunci: Good Corporate Governance, Kualitas Laba, Ukuran Perusahaan