ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2004-2007

NIKEN SUSANTI, ANGRAHENI (2008) ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2004-2007. Other thesis, Universitas Sebelas Maret Surakarta .

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    Abstract

    This research to examine the influence of corporate governance mechanism on the firm value with earnings quality as variable intervening. Corporate governance mechanism used four variables that are managerial ownership, institusional ownership, board of commissioner composition and audit committee existence. Earnings quality was measured with Earnings Response Coefficient (ERC), eventhough firm value was measured with Price Book Value (PBV). This research used empirical data from Indonesian Stock Exchange with 28 manufacturing company as sample. By using multiple regression analysis as the research method, the results shown that earnings quality is measured by ERC influenced firm value. Audit committee existence and managerial ownership influence earnings quality. The other variables did not influence earnings quality, that are institusional ownership and board of commissioner composition. Managerial ownership and institusional ownership influence firm value. Board of commissioner composition and audit committee existence did not influence firm value. Keywords : Corporate governance mechanism, managerial ownership, institusional ownership, board of commissioner composition, audit committee existence, earnings quality, Earnings Response Coefficient, firm value, Price Book Value.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Manajemen Bisnis
    Depositing User: Riza Umami Nur K
    Date Deposited: 22 Jul 2013 17:51
    Last Modified: 22 Jul 2013 17:51
    URI: https://eprints.uns.ac.id/id/eprint/7997

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