PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN EARNINGS QUALITY SEBAGAI INTERVENING VARIABLE (Studi di Bursa Efek Indonesia Tahun 2008 – 2012)

MULYATI, SRI (2014) PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN EARNINGS QUALITY SEBAGAI INTERVENING VARIABLE (Studi di Bursa Efek Indonesia Tahun 2008 – 2012). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This research of this study used secondary data from annual report and Corporate Governance Perception Index data. Researcher used purposive judgment sampling from 460 companies as population, only 13 companies that were fulfill the criteria. In this study using an corporate governance indicator were measured transparency, accountability, responsibility, independence, commitment, fairness. Earnings quality variable had proxy the persistence of earnings, working capital accruals and income smoothing, while the firm value had proxy of the Q ratio, PER, PBV and ROA. The research show that corporate governance had influence significant to earnings quality. Earnings quality had influence a significant on firm value. The result show corporate governance had indirect effect on firm value and than earnings quality is an intervening variable between corporate governance on firm value. Key word : corporate governance, earnings quality, nilai perusahaan, PER

Item Type: Thesis (S2)
Call Number CD: CDT-555-14-026
Call Number: TA/55/14/046
NIM/NIDN Creators: 55510120019
Uncontrolled Keywords: Tatat Kelola Perusahaan, Kualitas Laba, Nilai Perusahaan, Variabel Intervening, akeu, akuntansi keuangan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 12 Feb 2015 10:50
Last Modified: 07 Jul 2022 03:36
URI: http://repository.mercubuana.ac.id/id/eprint/13856

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