KECAKAPAN MANAJERIAL DAN KUALITAS LABA (EFEK MODERASI KUALITAS TATA KELOLA PERUSAHAAN DAN KONSENTRASI KEPEMILIKAN)
Fitri Romadhon
Universitas Internasional Semen Indonesia
Jl.Veteran, Kb. Dalem, Sidomoro, Kebomas, Gresik.
Abstract
Earnings quality is information that can be determined by various factors, one of which is managers role represented by managerial ability. A capable manager can bring either positive or negative impact on earnings quality, depending on factors that can affect both relationships. This study focuses on testing the effect of managerial ability on earnings quality, and the moderating effect of corporate governance quality and ownership concentration on the relationship between managerial ability and earnings quality. The research was conducted using sample of manufacturing companies listed on Indonesia Stock Exchange in 2010-2016. The data were obtained from OSIRIS database and firm’s annual report with five-year observation period. The total observation used for hypotheses testing was 253 observations. The research method used in this study is multiple linear regression analysis. The results showed that managerial ability negatively affect earnings quality, or in other words that managers who have high ability produce poor earnings quality. This finding also prove that corporate governance quality strengthens the relationship between managerial ability and earnings quality. Nevertheless, this study does not prove that ownership concentration can strengthen the relationship between managerial ability and earnings quality.
Keywords: Managerial ability, Corporate governance quality, Ownership concentration, Earnings Quality
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