Pengaruh Laba, Nilai Buku Ekuitas, dan Nilai Wajar Aset Non- Keuangan terhadap Harga Saham dengan Tata Kelola Perusahaan sebagai Variabel Moderasi

Pratiwi, Ananta Dian (2019) Pengaruh Laba, Nilai Buku Ekuitas, dan Nilai Wajar Aset Non- Keuangan terhadap Harga Saham dengan Tata Kelola Perusahaan sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji relevansi nilai atas laba, nilai buku ekuitas, dan pengukuran nilai wajar aset non-keuangan dengan tata kelola perusahaan sebagai variabel moderasi. Teori clean surplus dan teori agensi digunakan untuk menjelaskan hubungan antara variabel penelitian. Penelitian menggunakan sampel 148 perusahaan tedaftar di Bursa Efek Indonesia (BEI) selama tahun 2012-2017. Moderated Regression Analysis (MRA) digunakan sebagai alat analisis untuk menguji hubungan antara variabel penelitian. Hasil penelitian menunjukkan bahwa laba dan nilai buku ekuitas memengaruhi harga saham sehingga memiliki relevansi nilai. Tata kelola perusahaan ditemukan berperan dalam meningkatkan relevansi nilai atas laba dan pengukuran nilai wajar aset non-keuangan.Tata kelola perusahaan merupakan mekanismen yang dapat mengurangi risiko bias informasi bagi investor.

English Abstract

This research aims to test the relevance of profit value, book value of equity, and fair value of non-financial assests with corporate governance as moderator variables. The clean surplus theory and agency theory is being used in this research to explains the relationship of each variables. Moreover, there are samples consisting of 148 companies registered in Indonesia Stock Exchange (ISE) during 2012-2017 and Moderated Regression Analysis (MRA) is being used in this research to test the relationship of each variables. The results of this research show that profit and book value of equity have an influence on share price so it contains the value relevance. Furthermore, the corporate governance is to be discovered that it hold a role in elevating the value relevance of profit and the measurement of fair value of nonfinancial assets. In addition, the corporate governance is a mechanism that is able to reduce the risk of bias information for investors.

Other obstract

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Item Type: Thesis (Magister)
Identification Number: TES/658.4/PRA/p/2019/041901492
Uncontrolled Keywords: CORPORATE GOVERNANCE, PROFIT, VALUE RELEVANCE
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Budi Wahyono Wahyono
Date Deposited: 03 Jan 2020 03:30
Last Modified: 21 Oct 2021 03:16
URI: http://repository.ub.ac.id/id/eprint/177553
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