PENGARUH MANAJEMEN LABA DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA INDUSTRI BARANG KONSUMSI DALAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 -2018

Rahayu, Henny and MAIS, RIMI GUSLIANA and Suriawinata, Iman (2020) PENGARUH MANAJEMEN LABA DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA INDUSTRI BARANG KONSUMSI DALAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 -2018. Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan mekanisme corporate governance terhadap nilai perusahaan pada industry barang konsumsi dalam perusahaan manufaktur yang terdaftar di bursa efek. Penelitian ini menggunakan sampel perusahaan manufaktur sektor Industri barang konsumsi sebanyak 15 perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode lima tahun yaitu tahun 2014-20178 dan jumlah observasi 75. Penelitian ini menggunakan data sekunder dengan teknik pengumpulan data menggunakan metode dokumentasi dari situs resmi Bursa Efek Indonesia dan sahamok dan dianalisis menggunakan Software Eviews versi 10. Berdasarkan hasil penelitian yang telah dilakukan untuk menganalisis manajemen laba tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Mekanisme corporate governance menunjukan dalam proksi komisaris independent berpengaruh positif terhadap nilai perusahaan. Dan hasil penelitian menunjukkan hasil negative terhadap mekanisme corporate governance memoderasi manajemen laba terhadap nilai perusahaan. Namun mengidentifikasi peningkatan corporate governance agar kehadiran Komisaris Independent dalam dewan direksi mengungkapkan lebih banyak tentang sisi oportunistik dari manajemen laba yang dilakukan perusahaan. Kata Kunci : Manajemen Laba , Corporate Governance dan Nilai Perusahaan ABSTRACT This research aims to determine the influence of profit management and the mechanism of corporate governance to the value of the company in the consumer goods industry in the manufacturing company listed on the Stock exchange. This research uses the sample of manufacturing Company of consumer goods industry as many as 15 companies listed on the Indonesia Stock exchange with a period of five years that is 2014-20178 and the number of observations 75. This research uses secondary data with data collection techniques using documentation methods from the official website of Indonesia Stock Exchange and authorized and analyzed using Software Eviews version 10. Based on the results of studies that have been done to analyse profit management has no significant influence on the company's value. The mechanism of corporate governance shows in the proxy independent Commissioner has positive effect on the company's value. And the results showed negative results to the mechanism of corporate governance moderate profit management to the value of the company. But identifying increased corporate governance in order to have Independent commissioner's presence in the board of directors reveals more about the opportunistic side of the company's profit management. Keyword : Earning Management , Corporate Governance and Firm Value

Item Type: Thesis (Tesis)
Subjects: Manajemen > Manajemen Operasional
Divisions: S2 Manajemen
Depositing User: Users 1410 not found.
Date Deposited: 08 Jan 2021 00:47
Last Modified: 08 Jan 2021 00:47
URI: http://repository.stei.ac.id/id/eprint/2997

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