Pengaruh Tata Kelola Perusahaan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan

Hariati, Isnin (2015) Pengaruh Tata Kelola Perusahaan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan dan kinerja lingkungan terhadap nilai perusahaan. Tata kelola perusahaan diproksikan dengan proporsi kepemilikan institusional, proporsi dewan komisaris independen, dan ukuran komite audit. Nilai perusahaan diproksikan dengan Tobin’s Q (market-based financial performance), sedangkan kinerja lingkungan diukur dengan PROPER yang dikeluarkan oleh Kementrian Lingkungan Hidup RI. Sampel yang digunakan adalah 81 perusahaan dari populasi 447 perusahaan manufaktur yang go publik di Bursa Efek Indonesia (BEI) tahun 2011-2013. Sampel ditentukan dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa tata kelola perusahaan yang diproksikan oleh proporsi dewan komisaris independen berpengaruh positif terhadap nilai perusahaan, sedangkan proporsi kepemilikan institusional dan ukuran komite audit didapatkan hubungan negatif dengan nilai perusahaan. Di sisi lain, hasil penelitian ini membuktikan bahwa terdapat hubungan positif antara kinerja lingkungan terhadap nilai perusahaan.

English Abstract

This research aimed to examine the influence of corporate governance and environmental performance to firm value. Corporate governance was identified by the proportion of institusional ownership, the proportion of independent commissioner board, and number of audit committee. Firm value was proxied by Tobin’s Q (market-based financial performance), while environmental performance was measured by PROPER issued by the Indonesian State Ministry of Environmental. The study used 81 companies as a sample from a population of 447 manufacturing companies listed on Indonesian Stock Exchange in the period of 2011-2013. The sample was determined by using purposive sampling. The results showed that corporate governance mechanisms proxied by the proportion of independent commissioner board had positive effect on firm value, while the proportion of institusional ownership and number of audit committee had a negative effect on firm value. In other side, these results proved that there was positive effect of environmental performance on firm value.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2015/235/051503232
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	11 May 2015 14:50
Last Modified:	29 Oct 2021 07:55
URI:	http://repository.ub.ac.id/id/eprint/107814

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