ANALISIS PENGARUH EARNINGS MANAGEMENT, CORPORATE GOVERNANCE, SIZE DAN CAPITAL STRUCTURE TERHADAP NILAI PERUSAHAAN ( Studi Kasus pada Perusahaan dalam Jakarta Islamic Index)

Frediliani, Frediliani (2013) ANALISIS PENGARUH EARNINGS MANAGEMENT, CORPORATE GOVERNANCE, SIZE DAN CAPITAL STRUCTURE TERHADAP NILAI PERUSAHAAN ( Studi Kasus pada Perusahaan dalam Jakarta Islamic Index). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

Preview	Text (COVER) COVER.pdf Download (524kB) | Preview
Preview	Text (ABSTRAK) Abstrak.pdf Download (76kB) | Preview
	Text (BAB 1) Bab I.pdf Restricted to Registered users only Download (93kB)
	Text (BAB 2) BAB II.pdf Restricted to Registered users only Download (98kB)
	Text (BAB 3) Bab III.pdf Restricted to Registered users only Download (146kB)
	Text (BAB 4) Bab IV.pdf Restricted to Registered users only Download (144kB)
	Text (BAB 5) Bab V.pdf Restricted to Registered users only Download (224kB)
	Text (BAB 6) BAB VI.pdf Restricted to Registered users only Download (75kB)
	Text (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (1MB)

Abstract

The objective of this research is to examine the influence of earnings management, corporate governance, size and capital structure to Firm value. The value of the firm is measured by using proxy Tobin’s Q, the earnings management is measured with discreationary accrual, and corporate governance by using persentase are independent commissioner, audit quality. Assets is size with total current assets and fixed assets and capital structure with debt to equity (DER). The research sample is the Jakarta Islamic Index in 2010 – 2011. There are 36 companies fulfilling criterion for this research sample. The method analysis of this research is multiple regression analysis. The result of study shows that the earnings management and size bring negative influence to firm value in the classfield of JII. Result of the statistic test shows that independent variabel those are commissioners, audit quality and capital structure bring positif influence to the earnings management and firm value companies. Keyword : firm value, earnings management , corporate governance, size, n capital structure Penelitian ini adalah untuk menguji pengaruh dari earnings management, corporate governance, size dan capital structure terhadap nilai perusahaan. Nilai perusahaan diukur dengan menggunakan tobin’s q, earnings management diukur dengan discreationary accrual, Praktik corporate governance diproaksi oleh dua variabel yaitu komisaris independen dan kualitas audit. Assets merupakan size perusahaan yang diukur dengan total current assets dan fixed assets dan capital structure diukur dengan debt to equity (DER) . Penelitian ini menggunakan sampel perusahaan yang tergolong dalam Jakarta Islamic Index pada Tahun 2010 - 2011. Disini 36 perusahaan pengamatan yang termasuk dalam kriteria pengambilan sampel. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa earnings managemet dan size berpengaruh negatif terhadap nilai perusahaan yang tergolong JII. Hasil pengujian menunjukkan bahwa varibel komisaris independen, kualitas audit, dan capital structure berpengaruh positif terhadap nilai perusahaan yang tergolong dalam JII Kata kunci : Nilai perusahaan, earnings management ,corporate governance, size, a capital structure

Actions (login required)

View Item