Pengaruh praktek corporate governance terhadap hubungan earnings management dan nilai perusahaan

DETAIL KOLEKSI

Pengaruh praktek corporate governance terhadap hubungan earnings management dan nilai perusahaan

2.0

Oleh : Putri Indah K.

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2011

Pembimbing 1 : Deni Darmawati

Subyek : Earnings Management

Kata Kunci : corporate governance, firm value, institutional ownership, managerial ownership, audit committee, au

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2011_TA_AK_023070055_7.pdf
2.	2011_TA_AK_023070055_6.pdf
3.	2011_TA_AK_023070055_5.pdf
4.	2011_TA_AK_023070055_4.pdf
5.	2011_TA_AK_023070055_3.pdf
6.	2011_TA_AK_023070055_2.pdf
7.	2011_TA_AK_023070055_1.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh praktek Corporate Governance sebagai variabel moderasi terhadap hubungan Earnings Manangement dan Nilai Perusahaan. Terdapat empat indikator Corporate Governance yang digunakan dalam penelitian, yaitu kepemilikan institusional, kepemilikan manajerial, komite audit, dan kualitas audit. Nilai Perusahaan dalam penelitian diproksi dengan model Tobin 's Q. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEl) tahun 2009. Hasil dari penelitian ini adalah Pertama, Corporate Governance berpengaruh terhadap Earnings Management, (1) kepemilikan manajerial berpengaruh negatif terhadap Earnings Management, (2) kualitas audit berpengaruh negatif terhadap Earnings Management. Kedua, Corporate Governance berpengaruh terhadap hubungan Earnings Management dan Nilai Perusahaan; (1) kepemilikan institusional terbukti memiliki pengaruh positif terhadap hubungan Earnings Management dan Nilai Perusahaan, (2) komite audit dengan proksi jumlah rapat terbukti memiliki pengaruh negatif terhadap hubungan Earnings Management dan Nilai Perusahaan.

T The objective of the empirical study is to examine and to analyze Corporate Governance Practices as moderating variable on the relation of Earnings Management and firm value. Four proxies used for Corporate Governance Practices are Institutional Ownership, Managerial Ownership, Audit Committee, and Audit Quality. The firm value is measured by using proxy Tobin's Q Model. The sample of this empirical study is the manufacturing company that listed in Bursa Efek Indonesia (BEl) in 2009. The results of this empirical study are First, the effects of Corporate Governance Practices to Earnings Management; (1) Managerial Ownership have a negative impact to Earnings Management, (2) Audit Quality have a negative impact to Earnings Management. Second, Corporate Governance Practices effect in the relation of Earnings Management and the value of the firm; (1) Institutional Ownership have a positive impact in the relation of Earnings Management and the value of the firm, (2) Audit Committee that proxy by the quantity of meeting have a negative impact in the relation of Earnings Management and the value of the firm.