PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE GOVERNANCE PERCEPTION INDEX SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN GO PUBLIC YANG TERDAFTAR PADA THE INDONESIAN INSTITUTE FOR CORPORATE GOVERNANCE PERIODE 2011-

Simangunsong, Bima Viktor Goklas (2018) PENGARUH MANAJEMEN LABA DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE GOVERNANCE PERCEPTION INDEX SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN GO PUBLIC YANG TERDAFTAR PADA THE INDONESIAN INSTITUTE FOR CORPORATE GOVERNANCE PERIODE 2011-. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini yaitu, tuntutan terhadap transparansi pengelolaan perusahaan dalam rangka peningkatan daya saing pasar. Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan kinerja keuangan terhadap nilai perusahaan melalui Corporate Governance Perception Index. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan go public yang berpartisipasi pada survey CGPI serta terdaftar di Bursa Efek Indonesia. Setelah pengurangan dengan beberapa kriteria, dengan purposive sample ditetapkan total 10 perusahaan yang dijadikan sebagai sampel. Teknik analisis pada penelitian ini menggunakan analisis jalur dengan bantuan program SPSS. Pengujian hipotesis penelitian ini menggunakan uji-t. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan kinerja keuangan terhadap nilai perusahaan dengan signifikansi dibawah 5% yang artinya semakin baik kinerja keuangan suatu perusahaan maka respon pasar terhadap perusahaan pun akan semakin baik sehingga akan meningkatkan nilai perusahaan. Tidak terdapat pengaruh antara manajemen laba terhadap Corporate Governance Perception Index. Tidak terdapat pengaruh antara kinerja keuangan terhadap Corporate Governance Perception Index. Tidak terdapat pengaruh signifikan manajemen laba terhadap nilai perusahaan. Tidak terdapat pengaruh Corporate Governance Perception Index terhadap nilai perusahaan. Tidak terdapat pengaruh manajemen laba terhadap nilai perusahaan melalui Corporate Governance Perception Index. Tidak terdapat pengaruh kinerja keuangan terhadap nilai perusahaan melalui Corporate Governance Perception Index.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSitumeang, Chandra198007012006041002
Call Number: SK-2018 AKT 024
Keywords: Manajemen Laba, Kinerja Keuangan, Nilai Perusahaan, Corporate Governance Perception Index (Cgpi)
Subjects: H Social Sciences > HG Finance > HG3810 Foreign exchange. International finance. International monetary system
H Social Sciences > HF Commerce
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Catur Dedek Khadijah
Date Deposited: 25 Jan 2018 17:02
URI: http://digilib.unimed.ac.id/id/eprint/28565

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