PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2014)

WAHYUNINGSIH, DAYU NIKEN (2017) PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012-2014). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh good corporate governance yang diproksikan oleh independensi dewan komisaris, ukuran dewan direksi dan jumlah komite audit, kualitas audit serta struktur kepemilikan yang diproksikan dengan kepemilikan kepemilikan institusi dan kepemilikan manajerial terhadap nilai perusahaan sektor manufaktur Populasi pada penelitian ini adalah perusahaan sektor manufakturyang terdaftar di Bursa Efek Indonesia (BEI) dan telah memberikan laporan keuangan teraudit pada akhir tahundari tahun 2012 sampai dengan 2014. Sampel dipilih dengan menggunakan metode purposive sampling. Data selanjutnya diolah dengan menggunakanregresibergandadenganalat bantu SPSS versi 20. Hasil penelitian menunjukkan Independensi dewan komisaris berpengaruh positif terhadap nilai perusahaan, jumlah dewan direksi berpengaruh positif terhadap nilai perusahaan, jumlah komite audit tidak berpengaruh positif terhadap nilai perusahaan, kualitas audit tidak berpengaruh positif terhadap nilai perusahaan, kepemilikan institusi tidak berpengaruh positif terhadap nilai perusahaan dan Kepemilikan manajerial berpengaruh positif dengan kondisi kebalikan terhadap nilai perusahaan, artinya semakin tinggi kepemilikan manajemen maka akan menurunkan nilai perusahaan.This study aims to assess the effect of good corporate governance which is proxied by the independence of the board of commissioners, board size and the number of audit committees, audit quality and ownership structure proxied by ownership of institutional ownership and managerial ownership on firm value manufacturing sector The population in this study is the manufacturing sector companies listed on the Indonesian Stock Exchange (BEI) and has provided audited financial statements at the end of the year from 2012 through 2014. The sample was selected using purposive sampling method. Data were then analyzed using multiple regression with SPSS version 20. The results showed independence of the board of commissioner positive effect on the value of the company, the number of boards of directors have a positive effect on the value of the company, the number of audit committee did not positive affect the value of the company, the quality of the audit no positive effect on the value of the company, institutional ownership has no positive effect on firm value and ownership managerial positive effect with the opposite condition to corporate value, meaning that the higher management ownership it will lower the value of the company.

Item Type: Thesis (S2)
Call Number CD: CD/555. 17 005
Call Number: TA/55/17/022
NIM/NIDN Creators: 55512120068
Uncontrolled Keywords: Good Corporate Governance, Kualitas Audit, Struktur Kepemilikan, Nilai Perusahaan
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
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 > 657.45 Auditing/Audit
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 01 Apr 2017 08:44
Last Modified: 27 Apr 2024 03:22
URI: http://repository.mercubuana.ac.id/id/eprint/34004

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