PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PT. ASTRA INTERNATIONAL TBK
| Main Author: | Putrianis, Yofni; Program Studi Akuntansi Fakultas Ekonomi Universitas Pasir Pengaraian |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Mahasiswa Prodi Akuntansi Fakultas Ekonomi
, 2016
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| Online Access: |
http://e-journal.upp.ac.id/index.php/akfekon/article/view/890 http://e-journal.upp.ac.id/index.php/akfekon/article/view/890/689 |
Daftar Isi:
- The purpose of this study was to examine the effect of the mechanism of Good Corporate Governance (managerial ownership and independent commissioner) either partially or simultaneously to the enterprise value as measured with a Price to Book Value (PBV). The data used are the financial statements of PT. ASTRA INTERNATIONAL TBK during four periods: 2011-2014. This research is classified as descriptive quantitative research. The data used is secondary data with data collection through the official website of the research object. Data analysis technique used is the statistical multiple linear regression analysis. The results of this study indicate that the partial test of managerial ownership and independent commissioner has no effect on the value of the company. Simultaneously, managerial ownership and independent commissioner has no effect on firm value (Price to Book Value).