Pengaruh Tata Kelola Perusahaan Terhadap Relevansi Nilai pada Peusahaan yang Terdaftar dalam Bursa Efek Indonesia

Novia, Vika (2020) Pengaruh Tata Kelola Perusahaan Terhadap Relevansi Nilai pada Peusahaan yang Terdaftar dalam Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan terhadap relevani nilai. Dewan direksi, direksi independen, kegiatan dewan, komite audit, kepemilikan manajerial, kepemilikan institusional, konsentrasi kepemilikan merupakan variabel independen dalam penelitian. Variabel kontrol dalam penelitian yaitu profitabilitas dan ukuran perusahaan. Relevansi nilai dalam penelitian diukur menggunakan harga saham dengan mengikuti kerangka penilaian Ohlson’s. Perusahaan Bursa Efek Indonesia yang memenuhi kriteria merupakan target dalam penelitian. Data diambil dari rentang waktu tahun 2014 hingga 2018. Metode purposive sampling digunakan dalam sampel penelitian adalah sebanyak 2.170 data dari 463 perusahaan yang memenuhi kriteria penelitian. Pengujian data dilakukan dengan regresi panel menggunakan perangkat lunak SPSS dan Eviews. Hasil penelitian menyatakan bahwa variabel dewan direksi berdampak signifikan positif. Kegiatan dewan dan konsentrasi kepemilikan berdampak signifikan negatif. Variabel lain seperti direksi independen, kepemilikan manajerial, kepemilikan institusional berdasarkan hasil penelitian tidak memiliki dampak terhadap relevansi nilai. Profitabilitas dan ukuran perusahaan sebagai variabel kontrol dinyatakan berdampak signifikan positif terhadap relevansi nilai. ********************************************************************** The purpose of this research was to determine the effect of corporate governance on value relevance. Board of directors, independent directors, board activities, audit committee, managerial ownership, institutional ownership, the concentration of ownership are independent variables in research. The control variables in research are profitability and company size. The value relevace in this research is measured using stock prices by following Ohlson's valuation framework. Companies that matching with the criteria and listed on Indonesia Stock Exchange will be the objective in this research. Data is taken from 2014 to 2018. The purposive sampling method used in the research.The sample ware 2,170 data from 463 companies that matching with the criteria. Data testing was performed by panel regression using SPSS and E-views software. The research expressed that the independent variable consisting of the board of directors had a significant positive effect. Board activities and ownership concentration have a significant negative effect. Other variables such as independent directors, managerial ownership, institutional ownership based on researchs do not have an impact on value relevance. Profitability and company size as a control variable are stated to have a significant positive effect on value relevance.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Value Relevance, Corporate Governance, Management, Board, Ownership
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 28 Apr 2020 03:02
Last Modified: 05 Oct 2020 06:35
URI: http://repository.uib.ac.id/id/eprint/2300

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