CD Tesis
Pengaruh Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Mediasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 - 2015)
This research aims to find empirical evidence of the influence of goodcorporategovernance mechanisms in this case managerial ownership, institutional ownership, independent board commissioner and audit committee to the value of firms with earnings management as a mediation variable.This research was conducted on 34 manufacturing companies listed in the Indonesian stock exchanges in 2010 – 2015. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 2.0 application.
The results of this research conclude: (1) There is a negative effect Managerial ownership toward corporate value; (2) There is no influence of institutional ownership toward company value; (3) There is no influence of independent board toward commissioners on company value; (4) There is positive influence of audit committee toward company value; (5) Earnings Management does not mediate the influence of good corporate governance mechanisms toward corporate value.
Key words : Firm’s value, manajerial ownership, institutional ownership, board independent commissioner, audit committee, earnings management.
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