PENGARUH STRUKTUR MODAL, PROFITABILITAS, PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan yang Terdaftar dalam Indonesia Stock Exchange dan Malaysia Stock Exchange Periode 2019 - 2021)

SEPTIARINI, NISRINA (2024) PENGARUH STRUKTUR MODAL, PROFITABILITAS, PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan yang Terdaftar dalam Indonesia Stock Exchange dan Malaysia Stock Exchange Periode 2019 - 2021). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to examine the influence of Capital Structure, Profitability and the Implementation of Good Corporate Governance on Profit Quality and its impact on Company Value in the Covid-19 pandemic conditions by comparing the conditions of companies in Indonesia and Malaysia. This research uses quantitative methods with a causality approach. Purposive sampling technique. This research was conducted on companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange in the 2019 - 2021 period The results of this research show that in Indonesia Capital Structure, Profitability and the Implementation of Good Corporate Governance have an influence on Profit Quality. Meanwhile, in Malaysia, capital structure and the implementation of good corporate governance do not influence earnings quality, but profitability influences earnings quality in a negative direction. Indonesia and Malaysia show that the influence of capital structure and good corporate governance on earnings quality does not have an impact on company value. While the influence of profitability on earnings quality has an impact on company value in Malaysia, in Indonesia, profitability on earnings quality has no impact on company value. Keywords: Capital Structure, Profitability, Good Corporate Governance, Earnings Quality, Company Value Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Modal, Profitabilitas, dan Penerapan Good Corporate Governance terhadap Kualitas Laba dan dampaknya pada Nilai Perusahaan di kondisi pandemi Covid-19 dengan membandingan kondiri perusahaan di Indonesia dan Malaysia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausalitas. Teknik pengambilan sampel purposive sampling. Penelitian ini dilakukan pada perusahaan yang terdaftar Bursa Efek Indonesia dan Bursa Efek Malaysia pada periode 2019 – 2021 Hasil penelitian ini menunjukan bahwa di Indonesia untuk Struktur Modal, Profitabilitas dan Penerapan Good Corporate Governance berpengaruh terhadap Kualitas Laba. Sedangkan di Malaysia struktur modal dan penerapan good corporate governance tidak berpengaruh terhadap kualitas laba, namun profitabilitas berpengaruh terhadap Kualitas Laba dengan arah negatif. Indonesia dan Malaysia menunjukkan pengaruh struktur modal dan good corporate governance terhadap kualitas laba tidak berdampak pada nilai perusahaan. Sedangkan pengaruh profitabilitas terhadap kualitas laba berdampak pada nilai perusahaan di Malaysia, namun untuk di Indonesia profitabilitas terhadap kualitas laba tidak berdampak pada nilai perusahaan. Kata Kunci : Struktur Modal, Profitabilitas, Good Corporate Governance, Kualitas Laba, Nilai Perusahaan

Item Type: Thesis (S2)
Call Number CD: CD/555. 24 027
Call Number: TA/55/24/015
NIM/NIDN Creators: 55521110027
Uncontrolled Keywords: Struktur Modal, Profitabilitas, Good Corporate Governance, Kualitas Laba, Nilai Perusahaan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.3 Bibliographic Analysis and Control/Bibliografi Analisis dan Kontrol Perpustakaan > 025.31 Library Catalog/Katalog Perpustakaan > 025.315 Structure/Struktur
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu
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
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: khalimah
Date Deposited: 15 Aug 2024 08:24
Last Modified: 15 Aug 2024 08:24
URI: http://repository.mercubuana.ac.id/id/eprint/90293

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