Sofiana, Dian (2019) PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING (Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Kepemimpinan Institusional.Sebagai Variabel Independen, Kualitas Laba Sebagai Variabel Intervening, Dan Nilai Perusahaan Sebagai Variabel Dependen Pengambilan data dalam penelitian ini menggunakan metode purposive sampling pada perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Sampel dalam penelitian ini sebanyak 65 perusahaan mengambil dari penelitian Francis Aboagye-Otchere, et al (2012). Data penelitian dianalisis menggunakan analisis regresi linear sederhana.dan diuji menggunakan uji t. Hasil analisis menunjukkan bahwa Kepemilikan Institusional berpengaruh terhadap Nilai Perusahaan secara signifikan dan positif. Sedangkan Kepemilikan institusional terhadap kualitas laba dan kualitas laba terhadap nilai perusahaan tidak berpengaruh signifikan. Kata Kunci: Kepemimpinan institusional, Nilai Perusahaan, Kualitas Laba ABSTRACT This study aims to obtain empirical evidence about the Effect of Institusional ownership on firm value with earnings quality as an intervening variable. Institusional Leadership As an independent Variable, Profit Quality as an Intervening Variable And Company Value as a Dependent Variable. Data collection in this study uses purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The samples in this study were 65 companies taken from Francis Aboagye-Otchere, et al (2012). Research data were tested using simple linear regression analysis. The results of the analysis show that Institusional ownership significantly and positively influences the value of the Company towards the company's disclosure practices. While the independence of institutional ownership on earnings quality and earnings quality on firm value does not significantly influence company disclosure practices. Keywords: Institutional leadership, Company Value, Profit Quality
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 22 Oct 2021 03:45 | ||||||||
| Last Modified: | 22 Oct 2021 03:45 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5636 |
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