Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Kepemilikan Manajerial, Kepemilikan Institusional dan Komisaris Independen Terhadap Kualitas Laba (pada Perusahaan Food and Beverage Yang Terdaftar di BEI Tahun 2014-2017)

B, Desfita Silviyanti (2019) Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Kepemilikan Manajerial, Kepemilikan Institusional dan Komisaris Independen Terhadap Kualitas Laba (pada Perusahaan Food and Beverage Yang Terdaftar di BEI Tahun 2014-2017). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to prove the effect of Corporate Social Responsibility Disclosure, Profitability, Managerial Ownership, Institutional Ownership, Independent Commissioners on Profit Quality. The population used in this study are food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The sample selection uses purposive sampling, based on the criteria for selecting sample foods and beverage companies listed on the Indonesia Stock Exchange. A total of 10 companies. The type of data used in this study is secondary data, the data collection method uses the documentation method. Data analysis method used is multiple linear regression analysis using SPSS 23 for windows. The results of the study: (1) disclosure of corporate social responsibility does not affect earnings quality. (2) profitability affects the quality of earnings.(3) Managerial ownership does not affect earnings quality.(4) institutional ownership affects the quality of earnings. (5) Independent commissioners have no effect on earnings quality.

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