Hubungan tadbir urus korporat dan nilai firma dengan pengurusan pendapatan sebagai pemboleh ubah pencelah: kajian terhadap syarikat-syarikat tersenarai di Jakarta Islamic Index (JII), Bursa Efek Indonesia
| dc.contributor.author | Saputra, Mulia | |
| dc.date.accessioned | 2015-05-27T08:09:09Z | |
| dc.date.available | 2015-05-27T08:09:09Z | |
| dc.date.issued | 2014-09 | |
| dc.description.abstract | This study was initiated due to the decreasing value of firms listed in the Jakarta Islamic Index (JII). The low valuation of firms at the Jakarta Stock Exchange began during the financial crisis in the year 1997. During that period, many firms were deluged by losses. One of ways the firms could enhance the height of the firm value is by showing the high profit information in the financial report of the firm. The method used by the management to prepare a sizeable finance report is through the enforcement of earning management. The objectives of this study are listed accordingly; first, to identify the relationship between corporate governance and firm value; second, to identify the relantionship between corporate governance and earning management; third, to identify the relationship between earnings management and firm value; and fourth to analyze the influence of earnings management in the relationship between corporate governance and firm value. This study was conducted on the listed companies in the JII of the Jakarta Stock Exchange. The sample consists of 24 firms that had managed to remain on the JII index for 5 consecutive years from the year 2006 to 2010. A total of 480 observations were derived. The study has adobted a quantitative research method which was based solely on secondary data. The finding of the study show several results. First, the variables such as institution ownership, foreign ownership and size of board of directors have significant effect on the firm value. Second, the variables such as family ownership, institutional ownership and size of board of directors have significant effect on the earning management. Third, the earning management have significant effect of firm values. Fourth, the earning management mediates the relationship between Institutional ownership, board of directors and firm value. Implication of this study. First, Agency problems can be reduced effectively by the size of the board elected by shareholders and Institutional ownership. Second, Capital Market and Financial Institution Supervisory Agency (BAPEPAM) to ensure using enforce new rules on firms in the Indonesian capital market specifically companies listed on the JII, for example, by increasing the ratio of independent board members chosen in a firm for the purpose of increasing firm value | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/776 | |
| dc.subject | Tadbir Urus Korporat | en_US |
| dc.subject | Pengurusan Pendapatan | en_US |
| dc.title | Hubungan tadbir urus korporat dan nilai firma dengan pengurusan pendapatan sebagai pemboleh ubah pencelah: kajian terhadap syarikat-syarikat tersenarai di Jakarta Islamic Index (JII), Bursa Efek Indonesia | en_US |
| dc.type | Thesis | en_US |