PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN : Studi kasus pada perusahaan yang terdaftar di The Indonesian Institute for Corporate Governance (IICG) dan Bursa Efek Indonesia (BEI) pada tahun 2012-2016

• Main Author: Ichwan Hadi, - (Author)
• Format: Book
• Published: 2019-05-22.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan dan Nilai Perusahaan Penelitian ini bertujuan untuk menguji pengaruh penerapan good corporate governance terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi. Sampel pada penelitian menggunakan teknik purposive sampling didapatkan 9 perusahaan yang terdaftar di The Indonesian Institute for Corporate Governnace (IICG) dan Bursa Efek Indonesia (BEI) periode 2012-2016. Data sekunder dikumpulkan dari laporan keuangan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang diperoleh dari website BEI dan dari website masing-masing perusahaan. Teknis analisis yang digunakan adalah analisis jalur (path analysis) dan dengan software SmartPLS 3. Hasil analisis menunjukkan bahwa penerapan good corporate governance berpengaruh terhadap nilai perusahaan, penerapan good corporate governance tidak berpengaruh terhadap kinerja keuangan, sedangkan kinerja keuangan berpengaruh terhadap nilai perusahaan, dan kinerja keuangan tidak mampu memediasi pengaruh penerapan good corporate governance terhadap nilai perusahaan. Perusahaan harus memperhatikan penerapan good corporate governance dan kinerja keuangan agar perusahaan dapat terus berkembang dan meningkatkan nilai perusahaan. Kata kunci: good corporate governance, kinerja keuangan, dan nilai perusahaan The Influence Of The Implementation Of Good Corporate Governance On Financial Performance And The Value Of The Firm This research intend to examine the effect of the implementation of good corporate governance on firm value with financial performance as a mediating variable. This research used a purposive sampling technique and 9 companies registered at the Indonesian Institute for Corporate Governance (IICG) and the Indonesia Stock Exchange (IDX) for the period 2012-2016. Was obtained secondary data is collected from financial reports on companies listed on the Indonesia Stock Exchange (IDX) obtained from the IDX website and companies websites. This research used path analysis and processed by SmartPLS 3 software. The results of the analysis showed that good corporate governance implementation has an effect on the value of the company good corporate governance implementation has no effect on financial performance, whereas financial performance has an effect on firm value, and financial performance is not able to mediate the effect of implementing good corporate governance on firm value. Companies must notice implementation of good corporate governance and financial performance so that companies can continue to grow and increase the value of the company. Keywords: good corporate governance, financial performance, and the value of the firm.

Item Description

http://repository.upi.edu/36115/1/S_PEA_1301879_Title.pdf
http://repository.upi.edu/36115/2/S_PEA_1301879_Chapter1.pdf
http://repository.upi.edu/36115/3/S_PEA_1301879_Chapter2.pdf
http://repository.upi.edu/36115/4/S_PEA_1301879_Chapter3.pdf
http://repository.upi.edu/36115/5/S_PEA_1301879_Chapter4.pdf
http://repository.upi.edu/36115/6/S_PEA_1301879_Chapter5.pdf
http://repository.upi.edu/36115/7/S_PEA_1301879_Appendix.pdf