PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2013-2017)

KURNIAWAN, TRI AJI (2019) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of applying good corporate governance and return on assets to the value of the company. The object of this research is the consumer goods manufacturing sector listed on the Indonesia Stock Exchange in 2013-2017. This study uses a purposive sampling method that is sourced from the financial report, annual report, and annual closing stock prices of 24 sample companies that meet the requirements to be studied and analyzed using panel data regression with the help of eViews 9 program. The dependent variable in this study is the firm value that is proxied by tobin's q, and the independent variable in this study is good corporate governance that is proxied by institutional ownership, managerial ownership, and the number of audit committee meetings, and ROA (return on assets). The results of this study shows that simultaneously the variables of institutional ownership, managerial ownership, number of audit committee meetings, and ROA have a significant positive effect on tobin’s q. Meanwhile, partially only institutional ownership, managerial ownership, and ROA variables have a significant positive effect on tobin’s q, while the variable number of audit committee meetings partially has a negative effect not significant to tobin’s q. This is evidenced from the results of simultaneous tests (F-statistical tests) and partial test results (t-statistical tests). Keywords: institutional ownership, managerial ownership, number of audit committee meetings, return on assets, tobin's q, manufacturing companies, consumer goods industry sectors Penelitian ini bertujuan untuk mengetahui pengaruh penerapan good corporate governance dan return on assets terhadap nilai perusahaan. Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Penelitian ini menggunakan metode purposive sampling yang bersumber pada laporan keuangan tahunan, annual report, dan harga saham penutupan tahunan dari 24 sampel perusahaan yang memenuhi persyaratan untuk diteliti serta dianalisis menggunakan regresi data panel dengan bantuan program eViews 9. Variabel dependen (terikat) dalam penelitian ini adalah nilai perusahaan yang diproksikan dengan tobin’s q, dan variabel independen (bebas) dalam penelitian ini adalah good corporate governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, dan jumlah rapat komite audit, serta ROA (return on assets). Hasil penelitian ini menunjukkan bahwa secara simultan variabel kepemilikan institusional, kepemilikan manajerial, jumlah rapat komite audit, dan ROA berpengaruh positif signifikan terhadap tobin’s q. Sementara itu, secara parsial hanya variabel kepemilikan institusional, kepemilikan manajerial, dan ROA yang berpengaruh positif signifikan terhadap tobin’s q, sedangkan variabel jumlah rapat komite audit secara parsial berpengaruh negatif tidak signifikan terhadap tobin’s q. Hal ini dibuktikan dari hasil uji simultan (uji F-statistic) dan hasil uji parsial (uji t-statistic). Kata kunci : kepemilikan institusional, kepemilikan manajerial, jumlah rapat komite audit, return on assets, tobin’s q, perusahaan manufaktur, sektor industri barang konsumsi

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 714
Call Number: SE/32/19/245
NIM/NIDN Creators: 43217110437
Uncontrolled Keywords: kepemilikan institusional, kepemilikan manajerial, jumlah rapat komite audit, return on assets, tobin’s q, perusahaan manufaktur, sektor industri barang konsumsi
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jul 2019 04:55
Last Modified: 08 Jul 2022 02:34
URI: http://repository.mercubuana.ac.id/id/eprint/49356

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