SUPRIATINI, SRI (2017) PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP PRICE BOOK VALUE (Studi Empiris Pada Perusahaan Manufaktur Industri Dasar dan Kimia di BEI 2011-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengkaji pengaruh good corporate governance dan manajemen laba terhadap price book value. Good corporate governance diukur dengan kehadiran rapat dewan komisaris dan jumlah komite audit independen. Manajemen laba diukur dengan dengan akrual modal kerja terhadap penjualan. Price book value diukur dengan harga saham terhadap ekuitas per saham. Populasi dalam penelitian ini adalah 60 perusahaan manufaktur sub sektor industri dasar dan kimia di Bursa Efek Indonesia (BEI) selama 2011-2015. Berdasarkan metode purposive sampling, sampel yang memenuhi syarat sesuai kriteria adalah sebanyak 290 sampel selama 5 tahun penelitian. Hasil dari penelitian ini disimpulkan bahwa komite audit independen berpengaruh signifikan dengan tingkat kepercayaan 90% terhadap nilai perusahaan. Sedangkan variabel lainnya tidak.This study aims to assess the effect of good corporate governance and earnings management on price book value. Good corporate governance is measured by the presence of board meetings and the number of independent audit committees. Earnings management is measured by the accrual of working capital to sales. Price-book value is measured by the share price to equity per share. The population in this study were 60 manufacturing sub-sector base and chemical industry in the Indonesia Stock Exchange (BEI) during 2011-2015. Based on purposive sampling method, samples are qualified according to the criteria is as much as 290 samples during the 5 years of the study. The results of this study concluded that an independent audit committee have significant influence with a confidence level of 90% of the value of the company. While other variables.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 120 |
| NIM/NIDN Creators: | 43211120193 |
| Uncontrolled Keywords: | Good Corporate Governance, Kehadiran Rapat Dewan Komisaris, Komite Audit Independen, Nilai Perusahaan, Price Book Value (PBV) |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 04 Mar 2017 09:17 |
| Last Modified: | 17 Feb 2024 04:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33056 |
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