PENGARUH GOOG CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2023

Vindysius Dwi Antonio Imam Nazarudin Latif2 Zilfana3

Abstract


Profit is one of the important elements in trade that is obtained through the process of rotating capital in economic activities. The large amount of profit does not guarantee that the quality of the company's profit is good too. The profit of a company can be said to be of high quality if it is able to show the true state of the company. This study aims to determine the effect of institutional ownership, managerial ownership, audit committee, and board of commissioners on the quality of earnings of manufacturing companies in the food and beverage sub- sector for the period 2020-2023.

This research uses the library method (Library research). This study uses how to collect secondary data in the form of financial reports and information related to this research. Company financial data, and company annual reports accessed through the website www.idx.co.id. The sample of this study consisted of 18 manufacturing companies in the food and beverage sub- sector in 2020-2023. The analytical tool used in this research is multiple linear regression.

The research results can be concluded as follows:

1. Institutional ownership has no effect on the earnings quality of a company, so the first hypothesis proposed that institutional ownership affects earnings quality is rejected. 2. Managerial ownership has no influence on the earnings quality of a company, so the second hypothesis proposed that managerial ownership affects earnings quality is rejected. 3.The audit committee has no influence on the earnings quality of a company, so the third hypothesis proposed that the audit committee has an effect on earnings quality is rejected. 4.The board of commissioners has no influence on the earnings quality of a company, so the fourth hypothesis proposed that the board of commissioners has an effect on earnings quality is rejected. 5.Together, they have no influence on the earnings quality of a company, so the fifth hypothesis proposed that institutional ownership, managerial ownership, audit committee and board of commissioners have an effect on earnings quality is rejected

Keywords


Good Corporate Governance, Institutional Ownership, Managerial Ownership, Audit Committee, Board of Commissioners, Earnings Quality

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References


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DOI: https://doi.org/10.31293/jma.v13i2.8077

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