PENGARUH DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING

PARHUSIP, DEJAN MICHAEL (2020) PENGARUH DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Dejan Michael Parhusip. The Effect of Board of Independent Commissioners and Institutional Ownership on Firm Value with Earnings Quality as Intervening Variable. Faculty of Economics, Universitas Negeri Jakarta, 2020. This research aims to determine the effect of: (1) board of independent commissioners on firm value (2) Institutional ownership on firm value (3) earnings quality on firm value (4) board of independent commissioners on earnings (5) institutional ownership on earnings quality (6) board of independent commissioners on firm value with earnings quality as intervening variable and (7) institutional ownership on firm value with earnings quality as intervening variable. The firm value is calculate using Tobin’s Q which formed by market price. This research uses 118 financial report from 49 property, real estate, and construction which listed in BEI using SPSS version 25 software. The results show that board of independent commissioners and institutional ownership have no effect on firm value. Earnings quality has positive effect on firm value. Board of independent commissioners and institutional ownership have positive effect on earnings quality. Board of independent commissioners and Institutional ownership has an effect on firm value with earnings quality as intervening variable. This results show that the investor in determining the market price of a company not only because of the composition of board of independent commissioners but the investor would consider the earnings quality of the company as a mediator to see the function of board of independent commissioners and institutional ownership. Keywords: board of independent commissioners, institutional ownership, earnings quality, firm value

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Unggul Purwohedi SE, M,Si, Ph.D Pembimbing II: Tri Hesti Utaminingtyas S.E., M.SA
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 29 Feb 2020 06:41
Last Modified: 29 Feb 2020 06:41
URI: http://repository.fe.unj.ac.id/id/eprint/8892

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