CD Skripsi
Pengaruh Corporate Governance Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Opini Auditor Sebagai Variabel Pemoderasi (Studi Empiris: Perusahaan Dagang Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017)
ABSTRACT
This study aims to analyze the effect of corporate governance and company growth on firm value with auditor opinion as a moderating variable. Company value is the dependent variable in this study and is measured by Tobins Q. The independent variables in this study are managerial ownership, institutional ownership, the proportion of independent commissioners, audit committees and company growth. The sample of this study is a trading company listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Samples were collected using a purposive sampling method and produced 27 companies as samples. Data were analyzed using the classic assumption test, the determination of hypotheses with multiple linear regression and the coefficient of determination test.The results of this study indicate that managerial Ownership, institutional ownership, the proportion of independent commissioners, and audit committees affect the value of the company. While the company's growth does not affect the value of the company. The auditor's opinion can moderate the relationship of managerial ownership, the proportion of independent commissioners and audit committees to the value of the company. However, auditor's opinion cannot moderate the relationship of institutional ownership and company growth with firm value.
Keywords: Company Value, Managerial ownership, Institutional Ownership, Proportion of Independent Board of Commissioners, Audit Committee, Company Growth, Auditor Opinion.
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