PENGARUH RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Matondang, Eko Herianto (2015) PENGARUH RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BEI. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah ROA berpengaruh terhadap nilai perusahaan dengan good corporate governance sebagai variable pemoderasinya pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh ROA terhadap nilai perusahaan dengan GCG sebagai variabel pemoderasi pada perusahaan yang terdaftar di bursa efek indonesia. Populasi dalam penelitian ini adalah laporan tahunan 10 perusahaan yang terdaftar di bursa efek Indonesia yang menerapkan GCG yang kemudian di servei oleh Indonesian Institute for Corporate Governance (IICG) dari tahun 2011 sampai dengan tahun 2013. Data yang digunakan adalah data sekunder, yang diperoleh dari situs www.idx.com untuk mendapatkan laporan keuangan sedangkan untuk mendapatkan skor GCG diambil dari majalah SWA. Pengujian data dilakukan dengan menggunakan analisis statistik yaitu analisis regresi linear berganda, MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa ROA berpengaruh positif dan signifikan terhadap nilai perusahaan. Ini dapat dilihat dari nilai t-hitung > t-table dengan signifikansi 0.000 < 0.05. Sedangkan good corporate governance tidak mampu memoderasi hubungan antara ROA dengan nilai perusahaan. Hal ini dapat dilihat dari nilai signifikansi sesudah dimaksukan variabel pemoderasi adalah 0.216 dimana nilai tersebut lebih besar daripada nilai signifikansi sebelum dimaksukan variabel pemoderasi yaitu sebesar 0.000.Kesimpulan yang didapat dari hasil penelitian ini adalah bahwa ROA berpengaruh positif dan signifikan terhadap nilai perusahaan, dan good corporate governance tidak mampu memoderasi hubungan antara ROA dengan nilai perusahaan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorJumiadi, 196303201992031002
Call Number: SK-2015 AKT 097
Keywords: Return on Asset (ROA), Good Coorporate Governance (GCG), Nilai Perusahaan
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14579

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