PENGARUH INVESTMENT OPPORTUNITY SET DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Nonmanufaktur dan Nonkeuangan yang Terdaftar di BEI Tahun 2009-2011) | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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PENGARUH INVESTMENT OPPORTUNITY SET DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Nonmanufaktur dan Nonkeuangan yang Terdaftar di BEI Tahun 2009-2011)


Pengarang

zikra maulida - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

0901103010173

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Penerbit

Banda Aceh : Fakultas Ekonomi., 2014

Bahasa

Indonesia

No Classification

657.7

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The objective of this research is to provide empirical evidence about the impact of investment opportunity set and corporate governance mechanism (audit committe meeting, independent commissary, institutional ownership, and managerial ownership) on profit quality and company value. Object of this research are nonmanufacture and financial companies listed on Indonesian Stock Exchenge 2009-2011.
This research is verificative (hypothesis testing) testing. The methode of this research is balance panel data. Population of this research are the nonmanufacture and financial companies that have complete information for all variable tested. Number of population are 78 companies during 3 years of observation. Data gathered using secondary data in form of audited financial report as published on www.idx.co.id years 2009-2011. Hyphotesis testes using multiple linear analysis.
Result of this shown that: 1) Profit quality has negative impact on company value; 2) investment opportunity set has negative impact on profit quality and positive impact on company value; 3) Audit committe meeting has positive impact on profit quality and company value; 4) Independent commisary has negative impact on profit quality and positive impact on company value; 5) Institutional ownership has positive impact on profit quality and company value; 6) Managerial ownership has negative impact on profit quality and positive impact on company value.


Keyword: investment opportunity set, corporate governance mechanism, profit quality, and
company value

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