MEKANISME CORPORATE GOVERNANCE, KUALITAS LABA DAN NILAI PERUSAHAAN




Simposium Nasiona Akuntansi 9 Padang

MEKANISME CORPORATE GOVERNANCE, KUALITAS LABA DAN NILAI PERUSAHAAN

HAMONANGAN SIALLAGAN
UNIVERSITAS HKBP NOMMENSEN

MAS’UD MACHFOEDZ
UNIVERSITAS GADJAH MADA

ABSTRACT

This study’s objectives were to investigate the relationship between corporate governance and earnings quality, earnings quality and value of the firm, corporate governance mechanism and value of the firm, and whether earnings quality is the intervening variable between corporate governance and value of the firm. By using 74 samples and 197 observations, the result indicates that first, corporate governance influence earnings quality. (1)Managerial ownership positively influences earnings quality, (2)Board of commissioner negatively influences earnings quality, (3)Audit committee positively influence earnings quality. Second, earnings quality positively influences value of firm. Third, corporate governance mechanism influences value of the firm. Finally, the result indicates that earnings quality is not the intervening variable between corporate governance mechanism and value of the firm.
Keyword: corporate governance, earnings quality, discretionary accrual, value of the firm

LATAR BELAKANG

Laba merupakan indikator yang dapat digunakan untuk mengukur kinerja operasional perusahaan. Informasi tentang laba mengukur keberhasilan atau kegagalan bisnis dalam mencapai tujuan operasi yang ditetapkan (Parawiyati, 1996). Baik kreditur maupun investor, menggunakan laba untuk: mengevaluasi kinerja manajemen, memperkirakan earnings power, dan untuk memprediksi laba dimasa yang akan datang.

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