CD Skripsi
Pengaruh Mekanisme Good Corporate Governance Terhadap Kualitas Pelaporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2017)
This research aims to determine the effect of good corporate governance
mechanism on financial reporting quality on the manufacturing companies listed
in indonesia stock exchange (idx) period of 2007-2017. This paper uses board
independence, board of directors, and institutional ownership to proxy for good
corporate governance mechanism. While the financial reporting quality is
measured by the value relevance.The population in this research is manufacturing
companies listed on the Indonesia Stock Exchange (IDX) with an 11 years
research period. The sampling uses purposive sampling method with of total
sampel is 12 companies. The data analysis method on this research is the multiple
regression analysis with the program of Statitical Package for Social Science
(SPSS) v.17.The results of this research indicate that board independence
influences the value relevance with a significance value of 0.005 < α (0.05),
board of directors influences the value relevance with a significance value is
0,000 < α (0,05), and ownership structur influences the value relevanse with a
significance value is 0, 015 < α (0.05).
Keywords: Board Independence, Board of Directors, Ownership Structur, Value
Relevance
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