Jurnal Ilmu dan Riset Akuntansi
Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN LQ 45

Thaharah, Nina (Unknown)
Asyik, Nur Fadjrih (Unknown)



Article Info

Publish Date
15 Aug 2016

Abstract

The purpose of this researchis to examine the influence of Good Corporate Governance to the managerial ownership, institutional ownership, independent directors, audit committees and financial performance to the LQ45 firm value. The population is all companies which are listed in Indonesian Stock Exchange (IDX). The samples are all LQ45 companies which are listed in Indonesia Stock Exchange during 2011-2014 periods. The total samples are 18 LQ45 companies which have been determined by using purposive sampling. The method of analysis of this research has been done by using multiple regressions analysis technique. The result of the research shows the managerial ownership has no influence to the firm value, that Institutional ownership has an influence to the firm value, the board of independent commissioner has an influence on the firm value, the audit committee has an influence to the firm value, return on asset does not have any influence to the firm value, and return on equity has an influence on firm value.Keywords: Good Corporate Governance, Financial Performance, Firm Value

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...