Ahmar, Nurmala (2013) Family Governance, Kualitas Laba dan Kinerja Perusahaan Manufaktur di Bursa Efek Indonesia. Doctor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis kinerja perusahaan keluarga ( family firm ) manufaktur yang terdaftar di Bursa Efek Indonesia. Riset ini juga menguji peran mediasi kualitas laba pada pengaruh family governance terhadap kinerja perusahaan. keterlibatan keluarga pada jabatan dewan komisaris dan direksi merupakan pengukuran untuk family governance . Kualitas laba diukur dengan persistensi laba, prediktabilitas laba, smoothness dan kualitas akrual. Kinerja perusahaan diukur dengan pendekatan kinerja pasar dan kinerja operasional. Tobin-q dan return on asset digunakan sebagai pengukur kinerja perusahan. Pengujian dilakukan dengan model analisis jalur. Pengukuran kualitas laba dengan persistensi laba dan prediktabilitas laba dilakukan dengan pooled-data selama 10 sampai dengan 16 tahun. Smoothness laba diukur dengan jumlah data 2 sampai dengan 7 tahun, dan kualitas akrual membutuhkan data 12 tahun. Pengujian hipotesis utama dilakukan dengan menguji 16 hipotesis pendukung. Hasil pengujian menunjukkan, sebanyak 6 sub-hipotesis mendukung hipotesis utama, dan selebihnya tidak. Peran mediasi kualitas laba dibuktikan dengan pengukuran persistensi laba, prediktabilitas laba, dan kualitas akrual. Peran tersebut terbukti pada pengaruh family governance yang diukur dari keterlibatan keluarga dalam jabatan dewan komisaris, terhadap kinerja perusahaan (ROA dan Tobin-q).
English Abstract
This research aims to analyze family firm governance, earning quality, and firm performance of manufacturing companies listed on the Indonesia Stock Exchange. This study also investigates the mediating effect of earning quality on the effect of family governance toward firm performance. Earning quality is measured by earning persistence, earning predictability, earning smoothness, and accrual quality. Firm`s performance is measured by market performance in Tobin-q and operational performance in return on asset. This research is using pooled data, in which earning persistence and earning predictability need 11 until 16 years observations, earning smoothness needs 2 until 7 years observations, and accrual quality needs 12 years observations. The hypotheses testing use path analysis. To find empirical evidence, the main hypothesis testing is done by testing 16 sub-hypotheses. The mediating role of earnings quality is proved by the measurement of earnings persistence, earnings predictability, and quality of accruals. The role of earning quality on the effect of family governance toward firm performance is confirmed. The results show, as much as 6 sub – hypotheses support the main hypothesis. This study finds the empirical evidence of the role of earning quality on the effecf of family governance reflected in the involvement of family in board of commisioner toward firm performance (Tobin-q, ROA).
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/658.4/AHM/f/061404214 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 30 Oct 2014 15:16 |
| Last Modified: | 30 Oct 2014 15:16 |
| URI: | http://repository.ub.ac.id/id/eprint/161193 |
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