Muzayani, Ami (2014) PENGARUH KUALITAS LABA TERHADAP PENGUNGKAPAN PENGENDALIAN INTERN (Studi Empiris pada Industri Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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PENGARUH KUALITAS LABA TERHADAP PENGUNGKAPAN PENGENDALIAN INTERN.PDF - Published Version Restricted to Registered users only until 2014. Download (3MB) |
Abstract
This study aimed to examine the effect of earnings quality on the internal control disclosure over banking company in Indonesia. Earnings quality is measured by earnings response coefficient (ERC), quality of income, and conservatism. As for the the disclosure of internal control was measured using an index compiled to determine the level of the disclosure of in the annual report the company published. Total sample as many as 24 companies in a year, chosen by using purposive sampling. This study uses secondary data from the Indonesia Stock Exchange in the form of annual reports in 2010-2013. Hypothesis testing using SPSS software (Statistical Package for Social Science) version 20.0. The results prove that the earnings resonse coefficient (ERC) has a positive effect on the internal control disclosure while quality of income and conservatism have no significant effect on the internal control disclosure.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh kualitas laba terhadap pengungkapan pengendalian intern. Kualitas laba diukur dengan earnings response coefficient (ERC), quality of income, dan konservatisme. Adapun pengungkapan pengendalian intern diukur dengan menggunakan indeks yang disusun untuk menganalisis tingkat pengungkapan pengendalian intern dalam laporan tahunan yang dikeluarkan perusahaan. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan perusahaan tahun 2010-2013. Pengujian hipotesis menggunakan software SPSS release 20.0. Hasil pengujian menunjukkan bahwa earnings response coefficient (ERC) berpengaruh positif terhadap pengungkapan pengendalian intern, sementara quality of income, dan konservatisme tidak berpengaruh terhadap pengungkapan pengendalian intern | |||||||||
| Uncontrolled Keywords: | Keywords: Earnings Quality, Earnings Response Coefficient (ERC), Quality of Income, conservatism and Internal Control Disclosure. Kata kunci: Kualitas Laba, Earnings Response Coefficient (ERC), Quality of Income, Konservatisme, dan Pengungkapan Pengendalian Intern | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Apr 2022 15:39 | |||||||||
| Last Modified: | 25 Apr 2022 15:39 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/13767 |
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