Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kualitas Laba Perusahaanindustri Barang Konsumsi Pada Bursa Efek Indonesia

  • Imianusa Figgianasari STIE Widya Gama Lumajang
  • Sochib Sochib STIE Widya Gama Lumajang
  • Subani Subani STIE Widya Gama Lumajang

Abstract

Ownership structure is very important because it is closely related to the company's operational controls, the quality of profit is something that is central and important in the world of accounting because based on the quality of profit the accounting profession is at stake. This study aims to examine the effect of independent board of commissioners, managerial ownership and institutional ownership on earnings quality. This study uses a sample of consumer goods industry companies that have been listed on the Indonesia Stock Exchange in 2013-2015. Sampling technique purposive sampling method. The results of this study indicate that independent board of commissioners, managerial ownership and institutional ownership have no significant effect on earnings quality.

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Published
2019-06-27
Section
Articles