Pristara, RhencaAlvananda (2014) Determinants Of Corporate Governance Implementation Quality In Indonesia (A Study On Firms Rated By The Indonesian Institute For Corporate Governance). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan dari penelitian ini adalah untuk menemukan bukti empiris apakah beberapa variabel dapat mempengaruhi kualitas Good Corporate Governance. Penelitian ini menggunakan delapan variabel independen dan Corporate Governance Perception Index sebagai variabel dependen. Sampel yang digunakan dalam penelitian ini adalah 189 perusahaan Indonesia dinilai oleh The Indonesian Institute for Corporate Governance pada periode 2001-2012 dan tercatat di BEI. Sampel dipilih dengan menggunakan nonprobability random sampling (metode purposive sampling). Studi ini memberikan bukti empiris bahwa kualitas penerapan corporate governance dipengaruhi oleh lima variabel, yaitu kualitas auditor eksternal, faktor regulasi, ukuran perusahaan, proporsi dewan komisaris independen, dan profitabilitas. Penelitian ini membuktikan beberapa teori yang berkaitan dengan tata kelola perusahaan, yaitu agency theory, agency theory type II, dan Pecking Order Theory .
English Abstract
The purpose of this study is to find empirical evidence whether some variables may affect the quality of corporate governance implementation. This study uses eight independent variables and Corporate Governance Perception Index as dependent variable. The sample used in this research are 189 Indonesian firms rated by the Indonesian Institute for Corporate Governance in the period of 2001-2012, which must be listed in the IDX. The samples are selected by using nonprobability random sampling (purposive sampling method). This study gives empirical evidence that implementation quality of corporate governance are affected by five variables. They are the quality of external auditor, regulation factor, firm size, the proportion of independent commissioners board, and profitability. This study enhances some theories related to corporate governance, namely agency theory, agency theory type II, and pecking order theory.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/263/051404581 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 15 Aug 2014 09:18 |
| Last Modified: | 21 Oct 2021 02:12 |
| URI: | http://repository.ub.ac.id/id/eprint/107281 |
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