Pengaruh Prudence terhadap Kualitas Laba dengan Mekanisme Corporate Governance sebagai Moderasi
DOI:
https://doi.org/10.38035/jim.v4i3.1281Keywords:
Prudence, Earnings Quality, Good Corporate GovernanceAbstract
Penelitian ini bertujuan untuk menguji pengaruh Prudence terhadap Kualitas Laba, dan menguji apakah Mekanisme Corporate Governance dapat memperkuat pengaruh Prudence terhadap Kualitas Laba. Jenis data yang digunakan pada penelitian ini adalah sekunder berupa laporan keuangan perusahaan yang dijadikan sampel. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitain kuantitatif. Sampel dipilih dengan menggunakan metode purposive sampling. Untuk pengujian hipotesis, penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian yang diharapkan pada penelitian ini adalah: (1) Prudence berasosiasi terhadap kualitas laba, (2) Kepemilikan manajerial memperkuat pengaruh prudence terhadap kualitas laba, (3) Kepemilikan Institusional memperkuat pengaruh prudence terhadap kualitas laba, (4) Dewan Direksi memperkuat pengaruh prudence terhadap kualitas laba, (5) Komisaris Independen memperkuat pengaruh prudence terhadap kualitas laba.
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