PENGARUH RASIO KEUANGAN EARLY WARNING SYSTEM DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia periode 2012 - 2016)

ARROHFI, MEILITA (2019) PENGARUH RASIO KEUANGAN EARLY WARNING SYSTEM DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia periode 2012 - 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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

Download (51kB) | Preview
[img]
Preview
Text (ABSTRAK)
02 ABSTRAK.pdf

Download (75kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
03 SURAT PERNYATAAN KARYA SENDIRI.pdf

Download (2MB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
04 LEMBAR PENGESAHAAN SKRIPSI.pdf

Download (194kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
05 KATA PENGANTAR.pdf

Download (121kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
06 DAFTAR ISI.pdf

Download (143kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
07 DAFTAR TABEL.pdf

Download (80kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
08 DAFTAR GAMBAR.pdf

Download (64kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
09 DAFTAR LAMPIRAN.pdf

Download (78kB) | Preview
[img] Text (BAB I)
10 BAB I.pdf
Restricted to Registered users only

Download (146kB)
[img] Text (BAB II)
11 BAB II.pdf
Restricted to Registered users only

Download (388kB)
[img] Text (BAB III)
12 BAB III.pdf
Restricted to Registered users only

Download (212kB)
[img] Text (BAB IV)
13 BAB IV.pdf
Restricted to Registered users only

Download (266kB)
[img] Text (BAB V)
14 BAB V.pdf
Restricted to Registered users only

Download (114kB)
[img] Text (DAFTAR PUSTAKA)
15 DAFTAR PUSTAKA.pdf
Restricted to Registered users only

Download (123kB)
[img] Text (LAMPIRAN)
16 LAMPIRAN - LAMPIRAN.pdf
Restricted to Registered users only

Download (161kB)

Abstract

Good Corporate Governance to Firm’s Value. This study uses the ratio of claims expense, liquidity ratio, agent’s balance to surplus ratio and premium growth ratio in measuring the Early Warning System Financial Ratio, using institutional ownership and audit committees in measuring Good Corporate Governance, Firm’s value of this research was measured by Price to book value The population in this study is all insurance companies listing in Indonesia Stock Exchange (BEI), the method of determining the sample in this study is by using purposive sampling and obtained as many as 10 insurance companies listed on the Indonesia Stock Exchange in the period 2012-2016 so that obtained 50 data observation as a sample. In this research, hypothesis testing was performed using multiple linear regression analysis The results of this study show that partially, the ratio of claims expense (RBK), agent’s balance to surplus ratio (RABS) have a significant positive effect on firm value and premium growth ratio (RPP) have a significant negative effect on firm value. While the ratio of liquidity (RLD), institutional ownership (KINS), and audit committee (KA) haven’t significant effect on firm value. Keywords: Early Warning System, Good Corporate Governance, Price to Book Value Penelitian ini bertujuan untuk mengkaji pengaruh Rasio Keuangan Early Warning System dan Good Corporate Governance terhadap Nilai Perusahaan. Penelitian ini menggunakan rasio beban klaim, rasio likuiditas, rasio agents balance to surplus dan rasio pertumbuhan premi dalam mengukur Rasio Keuangan Early Warning System, menggunakan kepemilikan institusional dan komite audit dalam mengukur Good Corporate Governance, serta menggunakan price to book value dalam mengukur nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan asuransi yang listing di Bursa Efek Indonesia (BEI), metode penentuan sampel pada penelitian ini yaitu dengan menggunakan purposive sampling dan diperoleh sebanyak 10 perusahaan asuransi yang listing di Bursa Efek Indonesia pada periode 2012-2016 sehingga diperoleh 50 data pengamatan sebagai sampel. Dalam penelitian ini, pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda Hasil penelitian ini menunjukan bahwa rasio beban klaim (RBK), rasio agents balance to surplus (RABS) berpengaruh positif signifikan terhadap nilai perusahaan dan rasio pertumbuhan premi (RPP) berpengaruh negatif signifikan terhadap nilai perusahaan. Sedangkan rasio likuiditas (RLD), kepemilikan institusional (KINS), dan komite audit (KA) tidak berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci : Early Warning System, Good Corporate Governance, Price to Book Value

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 662
Call Number: SE/32/18/361
NIM/NIDN Creators: 43214120096
Uncontrolled Keywords: Early Warning System, Good Corporate Governance, Price to Book Value
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 > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Jan 2019 05:13
Last Modified: 06 Jan 2024 07:26
URI: http://repository.mercubuana.ac.id/id/eprint/46682

Actions (login required)

View Item View Item