Email this article 
Mekanisme Good Corporate Governance terhadap Nilai Perusahaan yang Dimediasi Kualitas Laba dan Kinerja Keuangan
Abstract
This research aims to find out the effect of good corporate governance mechanism proxied on managerial share ownership, independent commissioners and independent audit committee toward firm value which is intervining earning quality and financial performance on manufactured company which recorded in Indonesia Stock Exchange. Be sided, it observed 39 companies in a year, furthermore there were 117 observed companies during 2015-2017. With using path analysis, it’s found that Good Corporate Governance is advantageous on profit quality, financial performance and firm value. However, earning quality has no significant effect on firm value while financial performance has on effect on firm value. indirect impact, earning quality and financial performance is not intervining between the influence of good corporate governance mechanism (managerial ownership, Independent commisioneees board and independent audit committee) toward the company value.
Keywords
Good Corporate Governance, Earning Quality, Financial Performance, Firm Value
Full Text:
PDFReferences
Aggarwal, P. (2013). Impact of Corporate Governance on Corporate Financial Performance. IOSR Journal of Business and Management (IOSR-JBM), 13(3), 1–5. https://doi.org/10.9790/487X-1330105
Badan Pusat Statistik. (2017). Berapa Jumlah Penduduk Indonesia? databoks. https://databoks.katadata.co.id/datapublish/2018/01/12/berapa-jumlah-penduduk-indonesia
Balafif, S. (2010). Pengaruh Efektifitas Komite Audit, Ukuran Perusahaan, Kepemilikan Keluarga, dan Kepemilikan Asing terhadap Pemilihan Auditor Eksternal Berkualitas. Universitas Indonesia.
Bernard, V. L., & Stober, T. L. (1989). The Nature and Amount of Information in Cash Flows and Accruals. The Accounting Review, 64(4), 624–652. https://www.jstor.org/stable/247852?seq=1
Boediono, G. S. (2005). Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Jalur. Simposium Nasional Akuntansi VIII, 15–16.
Chtourou, S. M., Bedard, J., & Courteau, L. (2001). Corporate Governance and Earnings Management. Working Paper, Universite Laval.
Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan Program SPSS (4th ed.). Badan Penerbit UNDIP.
Haruman, T. (2008). Struktur Kepemilikan, Keputusan Keuangan dan Nilai Perusahaan. Jurnal Keuangan Dan Perbankan, 10(2). http://journal.perbanas.id/index.php/jkp/article/view/144
Isti’adah, U. (2015). Pengaruh Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Intervening (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) [Universitas Negeri Yogyakarta]. https://eprints.uny.ac.id/26845/
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kawatu, F. S. (2009). Mekanisme Corporate Governance terhadap Nilai Perusahaan dengan Kualitas Laba sebagai Variabel Intervening. Jurnal Keuangan Dan Perbankan, 13(3), 405–417. http://jurnal.unmer.ac.id/index.php/jkdp/article/view/1089
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375–400. https://doi.org/10.1016/S0165-4101(02)00059-9
Niki, L. (2016). Corporate Governance: Menuju Penguatan Konseptual dan Implementasi di Indonesia (R. N. Hamidawati (ed.); 1st ed.). GRP Strategic Series.
Parawiyati, & Baridwan, Z. (1996). Kemampuan laba dan arus kas dalam memprediksi laba dan arus kas perusahaan go publik di Indonesia [Universitas Gadja Mada]. http://etd.repository.ugm.ac.id/home/detail_pencarian/17428
Purwaningtyas, F. P. (2011). Analisis Pengaruh Mekanisme Goodcorporate Governance Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufakturyang Terdaftar di BEI Tahun 2007-2009). Universitas Diponegoro.
Rachmawati, A., & Triatmoko, H. (2007). Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba Dan Nilai Perusahaan. Simposium Nasional Akuntansi X.
Santoso, A. (2017). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, 67–77. https://jurnal.unej.ac.id/index.php/prosiding/article/view/6675
Sayidatina, K., & Muid, D. (2011). Pengaruh Corporate Social Responsibility Terhadap Stock Return (Studi Empiris Perusahaan yang Terdaftar di BEI Tahun 2008-2009). Universitas Diponegoro.
Siallagan, H., & Machfoedz, M. (2006). Mekanisme Corporate Governance, kualitas laba dan nilai perusahaan. Universitas Gadja Mada.
Sulistiawati, & Muawanah, U. (2018). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manufaktur. Jurnal Ekonomi Dan Manajemen, 19(1), 543–555. http://www.ejournal.unigamalang.ac.id/index.php/JEM/article/view/257
Syafitri, T., Nuzula, N. F., & Nurlaily, F. (2018). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan (Studi pada perusahaan industri sub sektor logam dan Sejenisnya yang terdaftar di bei periode 2012-2016). Jurnal Administrasi Bisnis (JAB), 56(1), 118–126. http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/2327
Uwuigbe, U., Peter, S., & Oyeniyi, A. (2014). The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria. Accounting and Management Information Systems, 13(1), 159–174. https://www.semanticscholar.org/paper/The-Effects-of-Corporate-Governance-Mechanisms-on-Uwuigbe-Peter/d0a5041ed58e61b6129f71ac905a8c73ba726f70
Wahyudi, I., & Maslichah. (2015). Pengaruh Majority Owner, Board of Commisioner Measurement serta Efectivitness Audit Committee terhadap Pemilihan Auditor Eksternal (Studi empiris pada perusahaan manufaktur yang listing di BEI tahun 2011-2012). Universitas Islam Malang.
Warfield, T. D., Wild, J. J., & Wild, K. L. (1995). Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics, 20(1), 61–91. https://doi.org/10.1016/0165-4101(94)00393-J
Widyati, M. F. (2013). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen (JIM), 1(1), 234–249. https://jurnalmahasiswa.unesa.ac.id/index.php/jim/article/view/1509
DOI: https://doi.org/10.26905/ap.v7i1.5566
Refbacks
- There are currently no refbacks.
Indexing by
 |
|  |
|
Index Copernicus International (ICI)
Tools:
 |
|  |
Supported By:
|
JURNAL AKUNTANSI DAN PERPAJAKAN
Fakultas Ekonomi dan Bisnis
Universitas Merdeka Malang
Jalan Terusan Raya Dieng 62-64 Malang
East Java, Indonesia
Phone: 085855234000
Email: [email protected]
Copyright ©2021 University of Merdeka Malang Powered by Open Journal Systems.