PENGARUH GOOD CORPORATE GOVERNANCE (GCG), MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

MU'MNIN, FINA MELINDA JUMROTUL (2019) PENGARUH GOOD CORPORATE GOVERNANCE (GCG), MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
01.HALAMAN JUDUL.pdf

Download (67kB) | Preview
[img]
Preview
Text (ABSTRAK)
04.ABSTRACT.pdf

Download (142kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
02.LEMBAR PERNYATAAN.pdf

Download (89kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
03.LEMBAR PENGESAHAN.pdf

Download (100kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
05.KATA PENGANTAR.pdf

Download (183kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
06.DAFTAR ISI.pdf

Download (185kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
07.DAFTAR TABEL.pdf

Download (99kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
08.DAFTAR GAMBAR.pdf

Download (99kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
09.DAFTAR LAMPIRAN.pdf

Download (99kB) | Preview
[img] Text (BAB I)
10.BAB I.pdf
Restricted to Registered users only

Download (283kB)
[img] Text (BAB II)
11.BAB II.pdf
Restricted to Registered users only

Download (477kB)
[img] Text (BAB III)
12.BAB III.pdf
Restricted to Registered users only

Download (451kB)
[img] Text (BAB IV)
13.BAB IV.pdf
Restricted to Registered users only

Download (437kB)
[img] Text (BAB V)
14.BAB V.pdf
Restricted to Registered users only

Download (200kB)
[img] Text (DAFTAR PUSTAKA)
15.DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (191kB)
[img] Text
16.LAMPIRAN.pdf
Restricted to Registered users only

Download (120kB)

Abstract

iii ABSTRACT This research to examine the influence of Good Corporate Governance (GCG), earnings management and firm size to firm value. GGC in this case is measured through the proxied by management ownership and board of independent commisioner. Earnings Management is measured through the accrual of working capital and firm size measured through SIZE. The population in this research is corporate indexed on Jakarta Islamic Index (JII) for period 2015- 2017. Samples from this research were 10 companies. The analysis of this research using linier regression method consisting of 2 variable that is dependent variable and independent variable. The results showed that management ownership (KM) has a negative influence on firm value (Tobin's Q), board of independent commisioner (PDKI) has a posotive influence on firm value (Tobin's Q), earnings management (ML) has a negative influence on firm value (Tobin's Q) and firm size (SIZE) has a negative influence on firm value (Tobin's Q). Keywords: management ownership, board of independent commisioner, earnings management, firm size, firm value, jakarta islamix index (JII) Penelitian ini dilakukan untuk menguji pengaruh Good Corporate Governance (GCG), manajemen laba dan ukuran perusahaan terhadap nilai perusahaan. GGC dalam hal ini diukur melalui proksi Kepemilikan Manajerial dan Dewan Komisaris Independen, Manajemen Laba diukur melalui akrual modal kerja dan ukuran perusahan diukur melalui SIZE. Populasi dalam penelitian ini adalah perusahaan yang masuk dalam perhitungan Jakarta Islamic Index (JII) selama tahun 2015 – 2017 berturut-turut. Dengan jumlah sampel penelitian berjumlah 10 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang terdiri dari 2 variabel yaitu variabel dependen dan variabel independen. Hasil penelitian ini menunjukan bahwa kepemilikan manajerial (KM) mempunyai pengaruh negatif signifikan terhadap nilai perusahaan (Tobin’s Q), dewan komisaris indepenen (PDKI) mempunyai pengaruh positif signifikan terhadap nilai perusahaan (Tobin’s Q), manajemen laba (ML) mempunyai pengaruh negative signifikan terhadap nilai perusahaan (Tobin’s Q) dan ukuran perusahaan (SIZE) mempunyai pengaruh negative signifikan terhadap nilai perusahaan (Tobin’s Q). Kata kunci: kepemilikan manajerial, dewan komisaris independen, manajemen laba, ukuran perusahaan, nilai perusahaan, Jakarta Islamic Index (JII)

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 761
NIM/NIDN Creators: 43215010020
Uncontrolled Keywords: kepemilikan manajerial, dewan komisaris independen, manajemen laba, ukuran perusahaan, nilai perusahaan, Jakarta Islamic Index (JII)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 11 Jul 2022 07:36
Last Modified: 11 Jul 2022 07:36
URI: http://repository.mercubuana.ac.id/id/eprint/49592

Actions (login required)

View Item View Item