ABSTRAK
Penelitian ini dilakukan untuk mengetahui pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Leverage dan Komite Audit terhadap Kualitas Laba. Teknik pengambilan sampel dilakukan dengan cara pemilihan sampel bertujuan (Purposive Sampling). Sampel yang digunakan adalah semua Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2011-2012 berjumlah 41 bank dengan teknik analisis linear berganda. Berdasarkan pengujian semua asumsi klasik yang dilakukan menunjukkan hasil yaitu persamaan regresi telah memenuhi asumsi normalitas, tidak ada problem multikolonieritas, heterokedastisitas serta autokorelasi. Hasil analisis dengan uji statistik memperlihatkan bahwa secara parsial Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Leverage dan Komite Audit tidak berpengaruh signifikan terhadap Kualitas Laba. dan hasil uji statistik secara simultan variabel Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Leverage dan Komite Audit juga tidak berpengaruh signifikan terhadap Kualitas Laba.
Kata Kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Leverage, Komite Audit, Kualitas Laba.
ABSTRACT
This research was conducted to find out the influence of Institutional Ownership, Managerial Ownership, Board of Commissioners are independent, Leverage and the Audit Committee of the quality of Earnings. The technique of sampling is done by means of the selection of the sample of aims (Purposive Sampling). The sample used is all the banking Companies were listed on the Indonesia stock exchange 2011-2012 period totaled 41 banks with multiple linear analysis techniques. Based on the classical assumption that all testing performed indicates that the regression equations have met the assumption of normality, there's no problem multikolonieritas, heterokedastisitas and autocorrelation. The results of the analysis with statistical tests show that the partially Institutional Owner ship, Managerial Ownership, Board of Commissioners are independent, Leverage and the Audit Committee not significant effect on quality. and the results of statistical tests simultaneously variable Institutional Ownership, Managerial Ownership, Board of Commissioners are independent, Leverage and the Audit Committee is also not significant effect on quality.
Keywords: Institutional Ownership, Managerial Ownership, Board Of Commissioners Are Independent, Leverage, The Audit Committee, The Quality Of Earnings.