PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA KUALITAS LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

PANGRASA, HERMUDA PUTRI INSAN (2013) PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA KUALITAS LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, STIE Perbanas Surabaya.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (407kB) | Preview
[img]
Preview
Text
COVER.pdf

Download (7MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (7MB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (7MB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (7MB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (7MB)
[img]
Preview
Text
BAB V.pdf

Download (7MB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (7MB)

Abstract

This study aimed to determine the effect of earnings quality and financial performance of the firm value with the Corporate Governance as a moderating variable. Earnings quality in this study is proxied by earning management the measurement of jones model, while financial performance is proxied by Return on Assets (ROA), and firm value is measured using Tobin'Q, while for Corporate Governance using the ownership structure of institutional ownership and managerial ownership. Data collection using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in the period 2007-2011. A total of 157 companies are used as observation data. Methods of analysis of this study uses multiple regression and interaction test. These results indicate that the moderating variable is proven managerial ownership, while institutional ownership is not proven as a moderating variable. Besides the variables that do not affect the value of the company is the quality of earnings and financial performance. Keywords: Firm Value, Quality of Earnings, Earnings Management, Financial Performance, Corporate Governance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 25 Jul 2016 04:07
Last Modified: 02 May 2017 01:42
URI: http://eprints.perbanas.ac.id/id/eprint/218

Actions (login required)

View Item View Item