PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Wilsna Rupilu
wilsnarupilu@yahoo.com
Mahasiswa Magister Sains Akuntansi
Sekolah Tinggi Ilmu Ekonomi Indonesia (Stiesia) Surabaya
ABSTRAC
This research had the purpose to know the effect of corporate governance mechanism on
the profit quality and the corporate value. Corporate governance mechanism was
measured by using 4 variables (independent commissioner board, managerial ownership,
institutional ownership and audit committee), profit quality was measured by discretional
accrual and corporate value in this research was measured by Tobin’s Q value. Data
gathering used the purposive sampling method on the manufacturing companies listed in
the Indonesian Stock Exchange in 2006 to 2010. As many as 90 manufacturing companies
were used as samples. The analysis method of this research used the multiple-regression.
Based on the testing results it was found that the corporate governance measurement
variables affecting profit quality and corporate value were managerial ownership,
institutional ownership and audit committee. These meant that the corporate governance
mechanism as the supervision function on management was very effective in improving
profit quality and corporate value. While, the independent commissioner board
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