Pengaruh Tata Kelola Perusahaan dan Kecakapan Manajerial terhadap Kualitas Laba
Bibliographic record
Abstract
Abstract This study examines the effect of corporate governance mechanisms and managerial ability on earnings quality. There are three components of corporate governance discussed in this study, namely institutional ownership, independent board of commissioners, and audit committee. Earnings quality in this study is measured based on the value of discretionary accruals which indicate earnings management in the company. The research data is in the form of manufacturing companies listed on the IDX during the 2017-2019 period. Sample selection using purposive sampling method, obtained 105 samples so that the number of observations for 3 years becomes 315 observations. The analytical method used in this study is multiple linear regression panel data. The results of this study indicate that the independent board of commissioners has a positive effect on earnings quality, while institutional ownership and managerial ability have a negative effect on earnings quality. Meanwhile, the audit committee has no effect on earnings quality. Abstrak Penelitian ini menguji pengaruh mekanisme tata kelola perusahaan dan kemampuan manajerial terhadap kualitas laba. Terdapat tiga komponen tata kelola perusahaan yang dibahas dalam penelitian ini, yaitu kepemilikan institusional, dewan komisaris independen, dan komite audit. Kualitas laba dalam penelitian ini diukur berdasarkan nilai akrual diskresioner yang mengindikasikan terjadinya manajemen laba pada perusahaan. Data penelitian berupa perusahaan manufaktur yang terdaftar di BEI selama periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling, diperoleh 105 sampel sehingga jumlah observasi selama 3 tahun menjadi 315 observasi. Metode analisis yang digunakan dalam penelitian ini adalah data panel regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap kualitas laba, sedangkan kepemilikan institusional dan kemampuan manajerial berpengaruh negatif terhadap kualitas laba. Sedangkan komite audit tidak berpengaruh terhadap kualitas laba.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.023 | 0.003 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".