ANALISA PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Konstruksi di BEI Periode 2012 - 2016)

MAULANA, ABDILLAH ARIF (2018) ANALISA PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Konstruksi di BEI Periode 2012 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The main purpose of the firm according “Theory of The Firm” is to maximize the wealth or firm value as an indicator of shareholder wealth. Therefore, it is important for companies to examine what factors affect the firm value. The purpose of this study is to examine the effect of financial performance and mechanism of Good Corporate Governance on Tobin's Q as an indicator of firm value. This study uses Return on Assets and Return on Equity as an indicator of financial performance, as well as the number of the Board of Commissioners meetings, Independent Commissioners, the number of the Board of Directors meetings, and the number of Audit Committee meetings as indicators of Good Corporate Governance mechanism. Using purposive sampling method, this research object is a construction company listed on Indonesia Stock Exchange sub sector building construction, toll road, airport, harbor & allied prod., And non building construction with research period from 2012 until 2016. The results showed that there is a positive influence between the Return on Equity variables and the number of Audit Committee meetings on the firm value. While the Return on Assets variables, the number of the Board of Commissioners meetings, Independent Commissioners, and the number of the Board of Directors meetings have no effect on the firm value. Keywords: ROA, ROE, Good Corporate Governance, Firm Value, Tobin's Q Tujuan utama perusahaan menurut “Theory of The Firm” adalah untuk memaksimumkan kekayaan atau nilai perusahaan sebagai indikator kemakmuran pemegang saham. Oleh karena itu, penting bagi perusahaan untuk meneliti faktor apa saja yang mempengaruhi nilai perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh kinerja keuangan dan mekanisme Good Corporate Governance terhadap Tobin’s Q sebagai indikator nilai perusahaan. Penelitian ini menggunakan Return on Assets dan Return on Equity sebagai indikator kinerja keuangan, serta jumlah rapat Dewan Komisaris, Komisaris Independen, jumlah rapat Dewan Direksi, dan jumlah rapat Komite Audit sebagai indikator mekanisme Good Corporate Governance. Menggunakan metode purposive sampling, objek penelitian ini merupakan perusahaan-perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia sub sektor building construction, toll road, airport, harbor & allied prod., dan non building construction dengan periode penelitian dari tahun 2012 sampai dengan 2016. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif antara variabel Return on Equity dan jumlah rapat Komite Audit terhadap nilai perusahaan. Sedangkan variabel Return on Assets, jumlah rapat Dewan Komisaris, Komisaris Independen, dan jumlah rapat Dewan Direksi tidak memiliki pengaruh terhadap nilai perusahaan. Kata kunci: ROA, ROE, Good Corporate Governance, Nilai Perusahaan, Tobin’s Q

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 510
NIM: 43216110291
Uncontrolled Keywords: ROA, ROE, Good Corporate Governance, Nilai Perusahaan, Tobin’s Q
Subjects: 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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 18 Dec 2018 01:36
Last Modified: 07 Jan 2019 07:20
URI: http://repository.mercubuana.ac.id/id/eprint/46139

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