Analisis Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Struktur Kepemilikan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013)

DEVI, ASLINTANIA (2015) Analisis Pengaruh Mekanisme Good Corporate Governance (GCG) Dan Struktur Kepemilikan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

This research aims to provide empirical evidence about the influence of corporate governance mechanisms and ownership structure on firm value. The examined variables in this research are consisting of exogen and endogen variables. The exogen variables tested in this research consisted of corporate governance mechanisms (board effectiveness and audit committee effectiveness) and the ownership structure (managerial ownership and institusional ownership). While, the endogen variable is firm value which is measured by Tobin's Q and Price to Book Value (PBV). The population in this research was 38 banking companies listed in the Indonesia Stock Exchange (IDX) period 2010- 2013. The sampling method used is purposive sampling with criterion (1) Banking company that is consistently listed in IDX period 2010-2013. (2) Banking companiy that publishes an annual report period 2010-2013. There are 28 banking companies fulfilling criterion as this research sample. The analysis methods of this research used the Partial Least Square (PLS). The results from this research shows that there is significant negative relationship between corporate governance mechanisms (board effectiveness and audit committee effectiveness) and firm value. But, there is no significant relationship between ownership structure structure (managerial ownership and institusional ownership) and firm value. Keywords: Ownership structure, corporate governance, firm’s value, Tobin’s Q, price to book value, board’s effectivity, audit committee’s effectivity Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh mekanisme good corporate governance dan struktur kepemilikan terhadap nilai perusahaan. Variabel dalam penelitian ini terdiri dari variabel eksogen dan variabel endogen. Variabel eksogen yang digunakan dalam penelitian ini terdiri dari mekanisme corporate governance (efektivitas dewan komisaris dan efektivitas komite audit) dan struktur kepemilikan (kepemilikan manajerial dan kepemilikan institusional). Sementara variabel endogen yang digunakan adalah nilai perusahaan yang diukur dari Tobin’s Q dan Price Book Value (PBV). Populasi pada penelitian ini adalah 38 perusahaan perbankan yang terdaftaR di Bursa Efek Indonesia (BEI) periode 2010-2013. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria (1) Perusahaan perbankan yang secara konsisten terdaftar di BEI periode 2010-2013. (2)perusahaan perbankan yang mempublikasikan laporan tahunan periode 2010-2013. Terdapat 28 perusahaan perbankan yang memenuhi kriteria sebagai sampel penelitian ini. Metode analisis yang digunakan dalam penelitian ini adalah Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan dengan arah hubungan negatif antara mekanisme corporate governance (efektivitas dewan komisaris dan efektivitas komite audit) dengan nilai perusahaan. Sementara struktur kepemilikan (kepemilikan manajerial dan kepemilikan institusional) tidak terbukti berpengaruh signifikan terhadap nilai perusahaan.

Item Type: Thesis (S2)
Call Number CD: CDT-555-15-069
Call Number: TA/55/15/085
NIM/NIDN Creators: 55512110011
Uncontrolled Keywords: Akuntansi Perpajakan, PJK Corporate governance, nilai perusahaan, Tobin's Q, Price to Book Value, efektivitas dewan komisari, Ownership structure, corporate governance, firm’s value, Tobin’s Q, price to book value, board’s effectivity, audit committee’s effectivity
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 24 Oct 2015 10:57
Last Modified: 11 Jul 2022 03:22
URI: http://repository.mercubuana.ac.id/id/eprint/7625

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