Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Kualitas Laporan Keuangan dengan Profitabilitas Sebagai Variabel Moderating Perusahaan Manufaktur di BEl Tahun 2010 - 2014

Abstract

The purpose <?fthis study is (1) Finding empirical evidence of the influence ofcorporate governance, company size, leverage and profitability is partially and simultaneously influence the quality of financial reporting. (2) Finding empirical evidence of the effect of profitability moderate the relationship <?f corporate governance, company size and leverage the quality of financial reporting. The population that will be used in this study are all companies listed on the Stock Exchange in 2010-2014 totaling 132 companies. Samples were selected using purposive sampling method amounted to 65 companies. The data was processed using multiple linear regression statistical test for the first hypothesis and test moderating uses residual test the second hypothesis using SPSS software. The results of this study prove the first hypothesis that the variable Institutional Ownership (KJ), firm size (SIZ"bj, Leverage (DER) and profitability (ROA) Simultaneously Significant effect on Quality of Financial Statements (the quality of financial statements) on companies listed in Bursa Securities Indonesia for the period 2010 - 2014. Institutional Ownership (KI) and finn size (SIZE) not Significantly affects the quality of finanCial statements, while Leverage (DER) and profitability (ROA) significant effect on manufacturing companies listed in Indonesia Stock Exchange for the period 2010 - 2014. variable profitability can be said as a moderating variable strengthen or weaken and moderate the relationship Kl, SIZE, and DER on the Quality of Financial Reports on manufacturing companies listed on the Stock Exchangefor the period 2010-2014.