DETAIL KOLEKSI


Pengaruh Corporate Governance, Earning Management, Corporate Social Responsibilty Disclosure Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia


Oleh : Theodorus Febriandi Eko Pratomo

Info Katalog

Nomor Panggil : 2017_TA_AK_023154142

Subyek : Financial accounting;Objectives and benefits of corporate governance implementation

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Wibowo

Pembimbing 2 :

Kata Kunci : corporate governance, earning management, corporate social responsibility disclosure, and financial


File Repositori
No. Nama File Ukuran Status
1. 2017_TA_AK_023154142_Halaman-judul-.pdf 1378.69 (KB)
2. 2017_TA_AK_023154142_Bab-1.pdf 1162.33 (KB)
3. 2017_TA_AK_023154142_Bab-2.pdf 1088.65 (KB)
4. 2017_TA_AK_023154142_Bab-3.pdf 986.86 (KB)
5. 2017_TA_AK_023154142_Bab-4.pdf 788.29 (KB)
6. 2017_TA_AK_023154142_Bab-5.pdf 530.6 (KB)
7. 2017_TA_AK_023154142_Daftar-pustaka.pdf 655.14 (KB)
8. 2017_TA_AK_023154142_Lampiran.pdf 1466.82 (KB)

P Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh hubungan antara corporate governance, earning management, corporate social responsibility disclosure terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2011-2015. Data penelitian diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Penelitian ini menggunakan metode analisis regresi sederhana. Alat analisis yang digunakan untuk pengujian hipotesis adalah SPSS.Hasil penelitian ini menunjukkan bahwa corporate governance tidak berpengaruh signifikan terhadap kinerja keuangan. Earning management tidak berpengaruh signifikan terhadap kinerja keuangan. Corporate social responsibility disclosure tidak berpengaruh signifikan terhadap kinerja keuangan. Corporate governance diukur melalui model yaitu metode Kepemilikan Institutional, Earning management diukur menggunakan metode Model Jones dan Corporate Social Responsibilty diukur menggunakan GRI Guidilines 4 dengan hasil ketiga variable independen tersebut ditolak secara signifikansi terhadap variable dependen kinerja keuangan diukur dengan TobinsQ.

T This study aims to examine and analyze the influence of the relationship between corporate governance, earning management, corporate social responsibility disclosure to the financial performance of manufacturing companies listed on the Stock Exchange 2011-2015. The research data is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2011-2015. This research uses simple regression analysis method. The analytical tool used for hypothesis testing is SPSS. The results of this study indicate that corporate governance has no significant effect on financial performance. Earning management has no significant effect on financial performance. Corporate social responsibility disclosure has no significant effect on financial performance. Corporate governance is measured through the model of Institutional Ownership method, Earning management is measured using Jones Model and Corporate Social Responsibility method measured using GRI Guidilines 4 with the result that the three independent variables are rejected significantly to the dependent variable of financial performance measured by TobinsQ.

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