Anissa, Halida (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Good Corporate Governance yang di proksikan dengan kepemilikan institusional, dewan komisaris independen, dan komite audit serta ukuran perusahaan yang di moderasi dengan kinerja keuangan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan Eviews 10. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 18 perusahaan manufaktur, sehingga total observasi dalam penelitian ini sebanyak 54 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi www.idx.co.id dan www.idnfinancials.com. Pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa Good Corporate Governance yang di proksikan dengan kepemilikan institusional, dewan komisaris independen, dan komite audit, serta ukuran perusahaan. kepemilikan institusional berpengaruh secara signifikan negatif terhadap nilai perusahaan. Hal ini mencerminkan semakin tinggi proporsi kepemilikan institusional maka semakin tinggi juga tekanan dari berbagai investor perusahaan untuk menaikan laba atau profit perusahaan. Sedangkan dewan komisaris independen, komite audit, serta ukuran perusahaan tidak berpengaruh secara signifikan terhadap nilai perusahaan. Hal ini mencerminkan semakin banyak anggota dewan komisaris independen akan menyebabkan kesulitan dalam koordinasi antar anggota dewan komisaris independen dengan komite audit dan dapat mengahambat pengawasan. Dampak dari hal tersebut adalah pasar memberikan reaksi negatif dan mengakibatkan penurunan nilai perusahaan. Kinerja Keuangan tidak memoderasi hubungan antara kepemilikan institusional, dewan komisaris independen, dan komite audit, serta ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Kata Kunci : Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan, Nilai Perusahaan, Kinerja Keuangan ABSTRACT Good Corporate Governance Research Corporate Governance related to institutional ownership, independent board of commissioners, and audit board as well as a moderate company size with financial performance to the value of companies in manufacturing companies related to the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This research uses descriptive quantitative research, which uses multiple linear regression-based methods with Eviews 10. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample was determined based on the purposive sampling method, with a total sample of 18 manufacturing companies, so that the total observation in this study was 54 observations. The data used in this research is secondary data. Data mining techniques using methods carried out through the official sites www.idx.co.id and www.idnfinancials.com. Hypothesis testing using t test. The results of the study prove that Good Corporate Governance is proxied by institutional ownership, an independent board of commissioners, and an audit committee, as well as company size. institutional ownership has a significantly negative effect on firm value. This reflects the higher proportion of institutional ownership, the higher the pressure from various corporate investors to raise profits. While the independent board of commissioners, audit committee, and company size do not significantly influence the value of the company. This reflects that more and more members of the board of independent commissioners will cause difficulties in coordination between members of the board of independent commissioners and the audit committee and may hamper supervision. The impact of this is that the market gives a negative reaction and results in a decrease in the value of the company. Financial Performance does not moderate the relationship between institutional ownership, independent board of commissioners, and audit committee, as well as the size of the company against the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. Keywords: Institutional Ownership, Independent Board of Commissioners, Audit Committee, Company Size, Company Value, Financial Performance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Corporate Governance | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 05 Oct 2021 08:33 | ||||||||
| Last Modified: | 05 Oct 2021 08:33 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5415 |
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