CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN

Rochman, Fatchur (2017) CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRAK Penelitian ini bertujuan untuk menguji corporate governance yang mempengaruhi nilai perusahaan. Penelitian ini memproksikan corporate governance dengan variabel kepemilikan manajerial, latar belakang dewan komisaris, komposisi dewan komisaris, frekuensi rapat dewan komisaris, komposisi komite audit, latarbelakang komite audit, dan frekuensi rapat komite audit. Penelitian ini menggunakan data sekunder yang diperoleh melalui BEI. Sampel dalam penelitian ini adalah perusahaan manufaktur tahun 2008-2013 dipilih melalui metode purposive sampling. Dari 528 laporan tahunan yang berhasil diunduh sebanyak 208 yang dapat digunakan untuk analisis lebih lanjut. Metode analisis data menggunakan regresi linear berganda dengan software SPSS. Hasil analisis dalam penelitian ini menunjukkan bahwa komposisi dewan komisaris dan komposisi komite audit berpengaruh negatif terhadap nilai perusahaan, sedangkan frekuensi rapat komite audit dan kehadiran berpengaruh positif terhadap nilai perusahaan. Variabel independen kepemilikan manajerial, frekuensi rapat dewan komisaris, dan latarbelakang dewan komisaris tidak berpengaruh terhadap nilai perusahaan. Variabel kontrol umur perusahaan dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Kata kunci : corporate governance, nilai perusahaan, perusahaan manufaktur. ABSTRACT This study aimed to examine corporate governance that affect the value of the company. Corporate governance variables embraces managerial ownership, background of board commissioners, composition of board commissioners, frequency of board commissioners, composition of audit committee, background of audit committee, and the frequency of audit committee meetings. This study used secondary data obtained through BEI. The sample in this study is a manufacturing company of 2008-2013 selected through random sampling method. Of the 528 annual report has been downloaded 208 which can be used for further analysis. Methods of data analysis using multiple linear regression with SPSS software. Results of analysis in this study suggests that the composition of the board commissioners and audit committee composition negatively affect the value of the company, while the frequency of audit committee meetings and the presence of a positive effect on firm value. The independent variable of managerial ownership, the frequency of board commissioners meetings, and the background of the commissioners does not affect the value of the company. Variable control firm age and size of the company does not affect the value of the company. Keywords: corporate governance, value company, manufacture company.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Pasca Sarjana
    Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: Nanda Rahma Ananta
    Date Deposited: 05 Sep 2017 08:35
    Last Modified: 05 Sep 2017 08:35
    URI: https://eprints.uns.ac.id/id/eprint/34438

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