Kamilah, Farhah (2023) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Infrastruktur, Transportasi dan Utilitas yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the effect of good corporate governance on firm value with earning quality as intervening variable. GCG was measured by managerial ownership, institusional ownership, board of independent commisioner and audit committee. Firm value was measured by tobin’s q. Meanwhile, earning quality was measured by discretionary accruals. The population of this research is infrastructure, transportation and untilites companie listed on Indonesia Stock Exchange period 2018-2020. Based on purposive sampling method, the samples chosen are 57 companies with a total sample of 171 data. This study used multiple linear regression analysis using SPSS 24 version software and path analysis using the Sobel online calculator. This study showed that managerial ownership, institusional ownership and board of independent commisioner have no effect on firm value. Meanwhile audit committee has a negative effevt on firm value. Earning quality does not has a mediating role in the effect of GCG on firm value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap nilai perusahan dengan kualitas laba sebagai variabel intervening. GCG diukur dengan kepemilikan manajerial, kepemilikan institusional, dewan komisaris independen dan komite audit. Nilai perusahaan diproksikan dengan tobin’s q. Sedangkan kualitas laba diproksikan oleh discretionary accruals. Populasi penelitian meliputi perusahaan sektor infrastruktur, transportasi dan utilitas yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Metode pemilihan sampel yang digunakan yaitu purposive sampling dan terpilih 57 perusahaan dengan total sampel 171 data penelitian. Teknik analisis data yang digunakan adalah regresi linear berganda yang diuji dengan software SPSS versi 24 dan analisis jalur dengan bantuan kalkulator sobel online. Hasil dari penelitian ini menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional dan dewan komisaris independen tidak berpengaruh terhadap nilai perusahaan. Sedangkan komite audit berpengaruh negatif terhadap nilai perusahaan. Kualitas laba tidak berperan sebagai mediator antara pengaruh GCG terhadap nilai perusahaan. | |||||||||
| Subjects: | A General Works > AC Collections. Series. Collected works A General Works > AC Collections. Series. Collected works H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Farhah Kamilah | |||||||||
| Date Deposited: | 02 Feb 2023 15:48 | |||||||||
| Last Modified: | 02 Feb 2023 15:48 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19814 |
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