RAHAYU, ARIS (2019) PENGARUH MANAJEMEN LABA, MEKANISME GOOD CORPORATE GOVERNANCE DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Jasa Perhotelan, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). S1 thesis, Universitas Mercu Buana.
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Abstract
Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris pengaruh dari manajemen laba, mekanisme good corporate governance dan keputusan investasi terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dimana penelitian ini dilakukan pada perusahaan sektor perhotelan, restoran dan pariwisata yang tercatat di Bursa Efek Indonesia pada tahun 2013-2017. Jumlah sampel penelitian adalah 40 sampel. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa manajemen laba berpengaruh positif terhadap nilai perusahaan. Mekanisme good corporate governance yang diwakili dengan proksi dewan komisaris independen dan kepemilikan institusional terbukti berpengaruh terhadap nilai perusahaan. Namun, penelitian ini tidak berhasil menemukan hasil pengaruh keputusan investasi terhadap nilai perusahaan. Kata kunci: nilai perusahaan, manajemen laba, mekanisme good corporate governance, keputusan investasi. This study aimed to analyze and obtain empirical evidence the effect of earnings management, mechanism of good corporate governance and investment decision on firm value. This type of research was quantitative research using secondary data where this research was conducted on hotel, restaurant and tourism sector companies listed on the Indonesia Stock Exchange in 2013-2017. The total study observations was 40 sampel. The data analysis method used was multiple linear regression analysis. Result of this study showed that earnings management positive effect to firm value. The mechanism of good corporate governance that is represented by the proxy of an independent board of commissioners and institutional ownership is proven to influence the value of the company. However, this study did not succeed in finding the effect of investment decision on firm value. Keywords: Firm value, earnings management, mechanism of good corporate governance, investment decision.
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