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Pengaruh Kinerja Lingkungan, Intellectual Capital, Leverage dan Corporate Governance Terhadap Nilai Perusahaan LQ45 di BEI

Prayoga, Yoppi (2017) Pengaruh Kinerja Lingkungan, Intellectual Capital, Leverage dan Corporate Governance Terhadap Nilai Perusahaan LQ45 di BEI. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The objective of this study is to examine the influence of environmental performance, intellectual capital, leverage, and corporate governance on the value of LQ 45 firms. Firm value was measured by Tobin’s Q and Share Price, while environmental performance was measured by PROPER rating issued by Indonesian Ministry of Environment, intellectual capital was measured by Extended-VAIC Plus, leverage was measured by Debt to Equity Ratio (DER), and corporate governance was proxied by independent board, audit committee, and concentrated ownership. This study was conducted on LQ 45 Index using purposive sampling method and the result was 55 firm-years observations. This study used two different models to test the value relevance of environmental performance, intellectual capital, leverage, and corporate governance. Model I used Feasible Generalized Least Squares (FGLS) to regress Environmental Performance, Intellectual Capital, Leverage, and Corporate Governance against Tobin’s Q. Model II used Ordinary Least Squares (OLS) to regress Environmental Performance, Intellectual Capital, Leverage, and Corporate Governance against Share Price. The results of Model I showed Environmental Performance, Audit Committee, and Concentrated Ownership had insignificant impact toward Tobin’s Q while Intellectual Capital, Leverage, and Independent Board had significant impact toward Tobin’s Q. The results of Model II showed Leverage, Independent Board, and Audit Committee had insignificant impact toward Share Price while Environmental Performance, Intellectual Capital, and Concentrated Ownership had significant impact toward Share Price. Keywords : Environmental Performance, Intellectual Capital, Leverage, Corporate Governance, Firm Value

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 15 Jan 2020 07:31
Last Modified: 15 Jan 2020 07:31
URI: http://eprints.perbanas.ac.id/id/eprint/6253

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