CD Tesis

Pengaruh Komite Audit Terhadap Nilai Perusahaan Yang Dimediasi Oleh Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2011-2015

---

The long-term goal of the company is to optimize the value of the company. The high value of the company can describe the welfare of the company owner. The purpose of this study is to find out how the influence of Audit Committee on Corporate Values Mediated by Earnings Management in Banking Companies Listed in Indonesia Stock Exchange Period Year 2011-2015.

The population used for this research is all banking companies in Indonesia Stock Exchange with research period 2011-2015. Based on the consideration of the criteria specified, the sample is obtained as much as the annual report data. This study uses secondary data in the form of financial statements. The method of analysis used in this research is path analysis and sobel test.

Based on the results of the research, the following conclusions are obtained: 1) Audit Committee Size, Audit Committee Amount, Independence of Audit Committee and Financial Expertise has no significant effect on Corporate Value, while Earnings Management has a significant effect on Corporate Value; 2) Audit Committee Size and Audit Committee Sum Meetings have no significant effect on Earnings Management at the 5% significance level. At a 10% significance level, the Audit Committee Size and Audit Committee Sum Meetings have a significant effect on Earnings Management. In addition, the independence of the Audit and Financial Expertise Committee has no significant effect on Earnings Management; 3) Earnings Management can’t mediate the influence of Audit Committee Size, Audit Committee Amount, Independence of Audit Committee and Financial Expertise on company value.

Keywords: Size, Number of Meetings, Independence, Financial Expertise, Earnings Management, Audit Committee, and Corporate Values

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

10 03.217 (0103)

Penerbit

Pekanbaru : Universitas Riau - PASCASARJANA- MANAJEMEN., 2017

Deskripsi Fisik

xv, 131 hlm.;ill.;29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

10 03.217 (0103)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

PASCASARJANA (MAGISTER) MANAJEMEN

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Hanum

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar