PENGARUH OWNERSHIP RETENTION DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia periode 2015-2017)

RAHMAWATI, RIMA SUCI (2021) PENGARUH OWNERSHIP RETENTION DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia periode 2015-2017). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh ownership retention dan Komisaris Independen terhadap nilai perusahaan dengan intellectual capital disclosure sebagai variabel intervening. Jumlah sampel dalam penelitian ini sebanyak 52 perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang melakukan IPO di Bursa Efek Indonesia periode 2015-2017. Metode statistik yang digunakan adalah analis regresi dengan analisis jalur. Hasil dari penelitian menyatakan bahwa ownership retention berpengaruh terhadap nilai perusahaan. Komisaris Independen tidak berpengaruh terhadap nilai perusahaan. Ownership retention dan Komisaris Independen tidak berpengaruh terhadap intellectual capital disclosure. Mediasi intellectual capital disclosure terhadap ownership retention terhadap nilai perusahaan tidak terbukti. Mediasi intellectual capital disclosure terhadap Komisaris Independen terhadap nilai perusahaan terbukti.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Zulfikar, Rudi	197205022001121001
Thesis advisor	Nofianti, Nana	198111052006042002

Additional Information:

This study aims to examine the influence of ownership retention and Independent Commisioners on firm value with intellectual capital disclosure as intervene’s variable. The number of samples in this study were 52 companies. The sample used in this study is a company that conducted an IPO on the Indonesia Stock Exchange in the 2015-2017 period. The statistical method used is regression analysis with path analysis. The results of the study state that ownership retention has an effect on firm value. Independent Commissioners has no effect on firm value. Ownership retention and Independent Commissioners have no effect on intellectual capital disclosure. Mediation of intellectual capital disclosure on ownership retention to firm value is not proven. The mediation of intellectual capital disclosure on Independent Commissioners to firm value is proven.

Uncontrolled Keywords:

ownership retention, Independent Comissioner, intellectual capital disclosure, firm value ownership retention, Komisaris Independen, intellectual capital disclosure, nilai perusahaan.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Perpustakaan Pusat

Date Deposited:

19 Dec 2022 10:49

Last Modified:

19 Dec 2022 10:49

URI:

http://eprints.untirta.ac.id/id/eprint/18575

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