ANALISA PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Konstruksi di BEI Periode 2012 - 2016)
| ctrlnum |
46139 |
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| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.mercubuana.ac.id/46139/</relation><title>ANALISA PENGARUH KINERJA KEUANGAN
DAN MEKANISME GOOD CORPORATE GOVERNANCE
TERHADAP NILAI PERUSAHAAN
(Studi Empiris Pada Perusahaan Konstruksi di BEI Periode 2012 - 2016)</title><creator>MAULANA, ABDILLAH ARIF</creator><subject>657.42 Cost Accounting/Akuntansi Biaya</subject><subject>657.46 Tax Accounting/Akuntansi Pajak</subject><subject>657.76 Capital Accounting/Akuntansi Modal</subject><description>The main purpose of the firm according “Theory of The Firm” is to
maximize the wealth or firm value as an indicator of shareholder wealth.
Therefore, it is important for companies to examine what factors affect the firm
value. The purpose of this study is to examine the effect of financial performance
and mechanism of Good Corporate Governance on Tobin's Q as an indicator of
firm value.
This study uses Return on Assets and Return on Equity as an indicator of
financial performance, as well as the number of the Board of Commissioners
meetings, Independent Commissioners, the number of the Board of Directors
meetings, and the number of Audit Committee meetings as indicators of Good
Corporate Governance mechanism. Using purposive sampling method, this
research object is a construction company listed on Indonesia Stock Exchange
sub sector building construction, toll road, airport, harbor & allied prod., And
non building construction with research period from 2012 until 2016.
The results showed that there is a positive influence between the Return on
Equity variables and the number of Audit Committee meetings on the firm value.
While the Return on Assets variables, the number of the Board of Commissioners
meetings, Independent Commissioners, and the number of the Board of Directors
meetings have no effect on the firm value.
Keywords: ROA, ROE, Good Corporate Governance, Firm Value, Tobin's Q

Tujuan utama perusahaan menurut “Theory of The Firm” adalah untuk
memaksimumkan kekayaan atau nilai perusahaan sebagai indikator kemakmuran
pemegang saham. Oleh karena itu, penting bagi perusahaan untuk meneliti faktor
apa saja yang mempengaruhi nilai perusahaan. Tujuan dari penelitian ini adalah
untuk menguji pengaruh kinerja keuangan dan mekanisme Good Corporate
Governance terhadap Tobin’s Q sebagai indikator nilai perusahaan.
Penelitian ini menggunakan Return on Assets dan Return on Equity sebagai
indikator kinerja keuangan, serta jumlah rapat Dewan Komisaris, Komisaris
Independen, jumlah rapat Dewan Direksi, dan jumlah rapat Komite Audit sebagai
indikator mekanisme Good Corporate Governance. Menggunakan metode
purposive sampling, objek penelitian ini merupakan perusahaan-perusahaan
konstruksi yang terdaftar di Bursa Efek Indonesia sub sektor building
construction, toll road, airport, harbor & allied prod., dan non building
construction dengan periode penelitian dari tahun 2012 sampai dengan 2016.
Hasil penelitian menunjukkan bahwa terdapat pengaruh positif antara
variabel Return on Equity dan jumlah rapat Komite Audit terhadap nilai
perusahaan. Sedangkan variabel Return on Assets, jumlah rapat Dewan Komisaris,
Komisaris Independen, dan jumlah rapat Dewan Direksi tidak memiliki pengaruh
terhadap nilai perusahaan.
Kata kunci: ROA, ROE, Good Corporate Governance, Nilai Perusahaan,
Tobin’s Q</description><date>2018-12-18</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/1/1.%20Halaman%20Judul.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/1/2.%20Abstrak.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/2/4.%20Lembar%20Pengesahan.pdf</identifier><type>Other:Other</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/4/3.%20Surat%20Pernyataan.PDF</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/3/5.%20Kata%20Pengantar.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/5/6.%20Daftar%20Isi.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/6/7.%20Daftar%20Tabel.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/7/8.%20Daftar%20Gambar.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/8/9.%20Daftar%20Lampiran.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/9/10.%20Bab%201.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/15/11.%20Bab%202.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/10/12.%20Bab%203.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/11/13.%20Bab%204.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/12/14.%20Bab%205.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/13/15.%20Daftar%20Pustaka.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46139/14/16.%20Lampiran%201.pdf</identifier><identifier> MAULANA, ABDILLAH ARIF (2018) ANALISA PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Konstruksi di BEI Periode 2012 - 2016). S1 thesis, Universitas Mercu Buana Jakarta. </identifier><recordID>46139</recordID></dc>
|
| language |
ind |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book Other:Other Other |
| author |
MAULANA, ABDILLAH ARIF |
| title |
ANALISA PENGARUH KINERJA KEUANGAN
DAN MEKANISME GOOD CORPORATE GOVERNANCE
TERHADAP NILAI PERUSAHAAN
(Studi Empiris Pada Perusahaan Konstruksi di BEI Periode 2012 - 2016) |
| publishDate |
2018 |
| topic |
657.42 Cost Accounting Akuntansi Biaya 657.46 Tax Accounting Akuntansi Pajak 657.76 Capital Accounting Akuntansi Modal |
| url |
http://repository.mercubuana.ac.id/46139/1/1.%20Halaman%20Judul.pdf http://repository.mercubuana.ac.id/46139/1/2.%20Abstrak.pdf http://repository.mercubuana.ac.id/46139/2/4.%20Lembar%20Pengesahan.pdf http://repository.mercubuana.ac.id/46139/4/3.%20Surat%20Pernyataan.PDF http://repository.mercubuana.ac.id/46139/3/5.%20Kata%20Pengantar.pdf http://repository.mercubuana.ac.id/46139/5/6.%20Daftar%20Isi.pdf http://repository.mercubuana.ac.id/46139/6/7.%20Daftar%20Tabel.pdf http://repository.mercubuana.ac.id/46139/7/8.%20Daftar%20Gambar.pdf http://repository.mercubuana.ac.id/46139/8/9.%20Daftar%20Lampiran.pdf http://repository.mercubuana.ac.id/46139/9/10.%20Bab%201.pdf http://repository.mercubuana.ac.id/46139/15/11.%20Bab%202.pdf http://repository.mercubuana.ac.id/46139/10/12.%20Bab%203.pdf http://repository.mercubuana.ac.id/46139/11/13.%20Bab%204.pdf http://repository.mercubuana.ac.id/46139/12/14.%20Bab%205.pdf http://repository.mercubuana.ac.id/46139/13/15.%20Daftar%20Pustaka.pdf http://repository.mercubuana.ac.id/46139/14/16.%20Lampiran%201.pdf http://repository.mercubuana.ac.id/46139/ |
| contents |
The main purpose of the firm according “Theory of The Firm” is to
maximize the wealth or firm value as an indicator of shareholder wealth.
Therefore, it is important for companies to examine what factors affect the firm
value. The purpose of this study is to examine the effect of financial performance
and mechanism of Good Corporate Governance on Tobin's Q as an indicator of
firm value.
This study uses Return on Assets and Return on Equity as an indicator of
financial performance, as well as the number of the Board of Commissioners
meetings, Independent Commissioners, the number of the Board of Directors
meetings, and the number of Audit Committee meetings as indicators of Good
Corporate Governance mechanism. Using purposive sampling method, this
research object is a construction company listed on Indonesia Stock Exchange
sub sector building construction, toll road, airport, harbor & allied prod., And
non building construction with research period from 2012 until 2016.
The results showed that there is a positive influence between the Return on
Equity variables and the number of Audit Committee meetings on the firm value.
While the Return on Assets variables, the number of the Board of Commissioners
meetings, Independent Commissioners, and the number of the Board of Directors
meetings have no effect on the firm value.
Keywords: ROA, ROE, Good Corporate Governance, Firm Value, Tobin's Q
Tujuan utama perusahaan menurut “Theory of The Firm” adalah untuk
memaksimumkan kekayaan atau nilai perusahaan sebagai indikator kemakmuran
pemegang saham. Oleh karena itu, penting bagi perusahaan untuk meneliti faktor
apa saja yang mempengaruhi nilai perusahaan. Tujuan dari penelitian ini adalah
untuk menguji pengaruh kinerja keuangan dan mekanisme Good Corporate
Governance terhadap Tobin’s Q sebagai indikator nilai perusahaan.
Penelitian ini menggunakan Return on Assets dan Return on Equity sebagai
indikator kinerja keuangan, serta jumlah rapat Dewan Komisaris, Komisaris
Independen, jumlah rapat Dewan Direksi, dan jumlah rapat Komite Audit sebagai
indikator mekanisme Good Corporate Governance. Menggunakan metode
purposive sampling, objek penelitian ini merupakan perusahaan-perusahaan
konstruksi yang terdaftar di Bursa Efek Indonesia sub sektor building
construction, toll road, airport, harbor & allied prod., dan non building
construction dengan periode penelitian dari tahun 2012 sampai dengan 2016.
Hasil penelitian menunjukkan bahwa terdapat pengaruh positif antara
variabel Return on Equity dan jumlah rapat Komite Audit terhadap nilai
perusahaan. Sedangkan variabel Return on Assets, jumlah rapat Dewan Komisaris,
Komisaris Independen, dan jumlah rapat Dewan Direksi tidak memiliki pengaruh
terhadap nilai perusahaan.
Kata kunci: ROA, ROE, Good Corporate Governance, Nilai Perusahaan,
Tobin’s Q |
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IOS5909.46139 |
| institution |
Universitas Mercu Buana |
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134 |
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library:university library |
| library |
Perpustakaan Universitas Mercu Buana |
| library_id |
542 |
| collection |
Repository Universitas Mercu Buana |
| repository_id |
5909 |
| subject_area |
Econmics/Ilmu Ekonomi Communication/Komunikasi Engineering/Ilmu Teknik Measurement/Teknik Desain, Pengujian, Pengukuran, Kualitas, Perawatan, Pemeliharaan, Perbaikan |
| city |
Jakarta Barat |
| province |
DKI JAKARTA |
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1 |
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IOS5909 |
| first_indexed |
2019-05-09T00:35:00Z |
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2019-05-09T00:35:00Z |
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dc |
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17.538404 |