文章基本信息

标题：The Roles of Profitability Moderating Corporate Governance on Earnings Quality
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作者：Agus Wahyudin ; Agus Wahyudin ; Rastra Buana 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2016
卷号：5
期号：3
页码：213-219
语种：English
出版社：Universitas Negeri Semarang
摘要：The objective of this research is to analyze the influence of corporate governance mechanisms to earnings quality with profitability as a moderating variable. The population of this research was banking companies listed on the Indonesia Stock Exchange between 2012 to 2015 amounted 42 companies generated over 4 years and after selected by the criteria then obtained 20 companies. The sample selection used purposive sampling method and obtained 80 samples. Data analysis technique used Moderated Regression Analysis (MRA). The results of this research indicated that Independent Commissioner had a positive effect on the earnings quality and institutional ownership had a positive effect on the earnings quality. In addition, the profitability was not able to moderate the relationship of Independent Commissioner and institutional ownership to earnings qualit.
其他摘要：Penelitian ini bertujuan untuk menganalisis Pengaruh mekanisme Corporate Governance terhadap Kualitas Laba dengan Rentabilitas sebagai Variabel Moderating. Populasi dalam penelitian ini adalah perusahaan perbankanyang terdaftar di Bursa Efek Indoensia tah
关键词：Independent Commissioner; Institutional Ownership; Profitability; Earnings Quality