Enrico, Louis and Imam Subekti, (2022) Relevansi Nilai Informasi Akuntansi Atas Kualitas Tata Kelola Perusahaan Pada Perusahaan Publik Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kualitas tata kelola perusahaan terhadap relevansi nilai informasi akuntansi khususnya nilai laba per saham (EPS), nilai buku ekuitas per saham (BVPS) dan nilai arus kas dari aktivitas operasi per saham (CFO). Tata kelola perusahaan diproksikan dengan latar belakang pendidikan dan frekuensi rapat komite audit yang diyakini dapat meningkatkan kualitas tata kelola perusahaan yang baik. Sampel yang digunakan dalam penelitian ini berjumlah 81 perusahaan yang pernah terdaftar dalam IDX80 selama 2019-2021. Hasil penelitian menunjukan bahwa nilai laba per saham (EPS), nilai buku ekuitas per saham (BVPS) dan nilai arus kas dari aktivitas operasi per saham (CFO) adalah informasi yang relevan untuk menentukan nilai pasar perusahaan. Sementara itu informasi kualitas tata kelola perusahaan ditemukan memiliki relevansi nilai secara parsial. Latar belakang pendidikan komite audit mampu meningkatkan relevansi nilai laba per saham sedangkan frekuensi rapat dapat meningkatkan relevansi nilai buku ekuitas per saham namun keduanya menurunkan relevansi nilai arus kas dari aktivitas operasi per saham.
English Abstract
This study aims to analyze the effect of corporate governance quality on the value relevance of accounting information, especially that of earnings per share (EPS), book value per share (BVPS), and cash flows from operating activities per share (CFO). Educational background and frequency of audit committee meetings as the proxies of corporate governance are expected to be able to improve the good governance quality. The samples include 81 companies listed on IDX80 between 2019 and 2021. The analysis results revealed that the value of earnings per share (EPS), book equity per share (BVPS), and cash flows from operating activities per share (CFO) posed relevant information to determine the market value of the company. Whilst, the corporate governance quality information was found to have partial value relevance. The audit committee educational background and the frequency of meetings increased the value relevance of the earnings per share and the book value per share respectively, yet both of which decreased the value relevance of cash flow from operating activities per share.
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020249 |
| Uncontrolled Keywords: | Relevansi nilai, nilai laba per saham, nilai buku ekuitas per saham, nilai arus kas operasi per saham, harga saham, tata kelola perusahaan, Value relevance, earnings per share, book value of equity per share, operating cash flow value per share, share price, corporate governance |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 02 Feb 2023 03:27 |
| Last Modified: | 02 Feb 2023 03:27 |
| URI: | http://repository.ub.ac.id/id/eprint/197239 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Louis Enrico.pdf Restricted to Registered users only until 31 December 2024. Download (2MB) |
Actions (login required)
 |
View Item |