Jurnal Akuntansi Multiparadigma
Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma

BAGAIMANA TATA KELOLA INTERNAL PERUSAHAAN PERTAMBANGAN?

Khairiyani Khairiyani (Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi)



Article Info

Publish Date
31 Aug 2018

Abstract

Abstrak: Bagaimana Tata Kelola Internal Perusahaan Pertambangan? Riset ini dibuat untuk memberikan kontribusi mengenai pengaruh tata kelola internal pada nilai perusahaan pertambangan. Metode yang digunakan dalam riset ini adalah analisis regresi berbasis Structural Equation Modeling pada perusahaan pertambangan periode tahun 2014-2016. Penelitian ini menemukan bahwa perusahaan pertambangan sangat diminati oleh pihak institusional. Perusahaan tersebut telah menerapkan struktur kepemilikan dan pengelolaan. Selain itu, jumlah dewan direksi mampu meningkatkan nilai perusahaan. Hal ini berarti semakin banyak dewan direksi akan memberikan pengawasan yang baik pada aspek operasional perusahaan. Abstract: What is the Application of Internal Governance of Mining Companies? This research was made to contribute to the influence of internal governance on the value of mining companies. The method used in this research is regression analysis based on Structural Equation Modeling in mining companies in the 2014-2016 period. This study found that mining companies were very interested in by the institutional side. The company has implemented an ownership and management structure. In addition, the number of board of directors is able to increase the value of the company. This means that more directors will provide good supervision on the operational aspects of the company.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...