Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2009

MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING

Jurnal Keuangan dan Perbankan, Volume 13, Nomor 3, September 2009
Journal from JIPTUNMERPP / 2012-01-24 06:45:48
Oleh : Freddy Semuel Kawatu, Diploma 3 of Finance and Banking Merdeka University Malang (jurkubank@yahoo.com)
Dibuat : 2009-09-01, dengan 0 file

Keyword : Corporate governance, earnings quality, discretionary accrual, value of the firm

The objectives of the study 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 was the intervening variable between corporate governance and value of the firm. By using 74 samples and 197 observations, the result indicated that first, corporate governance influenced earnings quality. (1)Managerial ownership positively influenced earnings quality, (2) Board of commissioner negatively influenced earnings quality, (3) Audit committee positively influenced earnings quality. Second, earnings quality positively influenced value of firm. Third, corporate governance mechanism influenced value of the firm. Finally, the result indicated that earnings quality was not the intervening variable between corporate governance mechanism and value of the firm.

Deskripsi Alternatif :

The objectives of the study 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 was the intervening variable between corporate governance and value of the firm. By using 74 samples and 197 observations, the result indicated that first, corporate governance influenced earnings quality. (1)Managerial ownership positively influenced earnings quality, (2) Board of commissioner negatively influenced earnings quality, (3) Audit committee positively influenced earnings quality. Second, earnings quality positively influenced value of firm. Third, corporate governance mechanism influenced value of the firm. Finally, the result indicated that earnings quality was not the intervening variable between corporate governance mechanism and value of the firm.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Finance and Banking Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.