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.

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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)
NIM: 43215010020
Uncontrolled Keywords: kepemilikan manajerial, dewan komisaris independen, manajemen laba, ukuran perusahaan, nilai perusahaan, Jakarta Islamic Index (JII)
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 15 Oct 2019 01:46
Last Modified: 15 Oct 2019 01:46
URI: http://repository.mercubuana.ac.id/id/eprint/49592

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