PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Terhadap Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2009-2012)
| Main Author: | Susanti, Andriani |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/4314/1/Pengaruh%20mekanisme%20corporate%20gobernance%20terhadap%20nilai%20perusahaan%20dengan%20kinerja%20keuangan%20sebagai%20variabel%20mediasi.pdf https://eprints.untirta.ac.id/4314/ |
Daftar Isi:
- ABSTRACT The Effect Of Corporate Governance Mechanism On Firm Value With Financial Performance As Variable Mediation (Study On Manufacturing Companies Listed In Indonesia Stock Exchange (IDX) Year 2009-2012) By: Andriani Susanti This study aimed to analyze the effect of corporate governance mechanism on Firm Value in Financial Performance as an intervening variable. Corporate Governance mechanism in this study consists of the managerial ownership, institusional ownership, board of commissioner composition and audit committee. Measurement of Financial Performance in this study uses the ratio of Return On Asset (ROA) and Measurement of firm value in this study uses the ratio of Tobin's Q. The samples are manufacturing companies listed in Indonesia Stock Exchange during the period 2009 - 2012 with a total of 140 samples used were firm observation years. The analysis model used in this study is multiple regression and path analysis using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that the Managerial ownership, institusional ownership and board of commissioner composition influence firm value, and then the institusional ownership influence with financial performance. Further findings based on the results of path analysis, this study not found that the structure of corporate governance affect firm value through financial performance. Keywords : Corporate Governance Mechanism, Managerial Ownership, Institusional Ownership, Board Of Commissioner Composition, Audit Committee, Return On Asset, And Tobin’s Q.