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Journal

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING

Accounting Analysis Journal · Vol. 3 No. 1 (2014)

DOI
10.15294/aaj.v3i1.3899
ISSN
2502-6216, 2252-6765
Published
2014-03-16
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Pemisahan kepemilikan dalam sebuah perusahaan dapat mempengaruhi manajemen untuk melakukan manajemen laba yang akan menurunkan kualitas laba dan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, dan komisaris independen terhadap nilai perusahaan dengan kualitas laba sebagai variabel intervening. Populasi dalam penelitian ini adalah annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2011. Teknik pengambilan sampel adalah metode purposive sampling sehingga sampel dalam penelitian ini sebanyak 24 perusahaan manufaktur tiap tahunnya. Metode analisis data menggunakan analisis deskriptif, analisis regresi, dan uji sobel (soel test). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan manajerial dan komisaris berpengaruh terhadap kualitas laba maupun nilai perusahaan. Sedangkan kepemilikan institusional tidak berpengaruh terhadap kualitas laba serta nilai perusahaan. Kualitas laba sebagai variabel independen berpengaruh terhadap nilai perusahaan, dan kualitas laba secara tidak langsung mempengaruhi komisaris independen terhadap nilai perusahaan.Dissociation ownership in companies can enfluences management to conduct earning’s management and lead to the low earning’s quality. The purpose of this study is to analyse the effect of managerial ownership, institutional ownership, and independent commissioner on firm’s value with earning’s qaulity as intervening variable. The population of this study is annual reports of manufacture companies listed in Indonesia Stock Exchange in 2009-2011. The sampling technique used was purposive sampling, while sample of this study are 24 companies every year. Analytical technique used was descriptive analysis, regression analysis, and sobel test. The results of this study show that earning’s quality and firm’s value affected by managerial ownership and independent commissioner. Institutional ownership did not impact on earning’s quality and firm’s value. Earning’s quality affect firm value, and earning’s quality is only a mediator on the effect of independent commissioner on firm’s value.

Collaboration network of the authors

40 authors · 66 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Universitas Yudharta Pasuruan
  • Universitas Media Nusantara Citra
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rusdarti RusdartiAffiliation unknown3
Hasan MukhibadAffiliation unknown3
Agus WahyudinAffiliation unknown3
Amir MahmudUniversitas Yudharta Pasuruan2
Nurdian SusilowatiAffiliation unknown2
Linda AgustinaAffiliation unknown2
Joko WidodoAffiliation unknown2
Achmad SlametAffiliation unknown2
Arief YuliantoUniversitas Media Nusantara Citra2
Amin PujiatiAffiliation unknown2
Niswatun HasanahAffiliation unknown2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAffiliation unknown1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAffiliation unknown1
Magda KumalasariAffiliation unknown1
Subowo SubowoAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Rida AndriyaniAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Ristina SitioAffiliation unknown1
Hudzaifah Ibnu Aimar TamirAffiliation unknown1
Alifian Nur AdityaAffiliation unknown1
Henny MurtiniAffiliation unknown1
Fitria Puji AstutiAffiliation unknown1
Rizki AzizahAffiliation unknown1
Arizal Latif FiatmokoAffiliation unknown1
Puji RahayuState University of Semarang1
Fani KarinaAffiliation unknown1
Ria AniktiaAffiliation unknown1
Gilang Anies SaendyAffiliation unknown1
Luki ArsihAffiliation unknown1
Dyah Ayu TrihapsariAffiliation unknown1
Umi HanifahAffiliation unknown1
Lucky Tio MonikaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH GOOD CORPORATE GOVERNANCE  TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING</dc:title>
	<dc:creator>Lestari, Noviana Bekti</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:creator>Anisykurlillah, Indah</dc:creator>
	<dc:description xml:lang="en-US">Pemisahan kepemilikan dalam sebuah perusahaan dapat mempengaruhi manajemen untuk melakukan manajemen laba yang akan menurunkan kualitas laba dan nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, dan komisaris independen terhadap nilai perusahaan dengan kualitas laba sebagai variabel intervening. Populasi dalam penelitian ini adalah annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2011. Teknik pengambilan sampel adalah metode purposive sampling sehingga sampel dalam penelitian ini sebanyak 24 perusahaan manufaktur tiap tahunnya. Metode analisis data menggunakan analisis deskriptif, analisis regresi, dan uji sobel (soel test). Hasil penelitian ini menunjukkan bahwa variabel kepemilikan manajerial dan komisaris berpengaruh terhadap kualitas laba maupun nilai perusahaan. Sedangkan kepemilikan institusional tidak berpengaruh terhadap kualitas laba serta nilai perusahaan. Kualitas laba sebagai variabel independen berpengaruh terhadap nilai perusahaan, dan kualitas laba secara tidak langsung mempengaruhi komisaris independen terhadap nilai perusahaan.Dissociation ownership in companies can enfluences management to conduct earning’s management and lead to the low earning’s quality. The purpose of this study is to analyse the effect of managerial ownership, institutional ownership, and independent commissioner on firm’s value with earning’s qaulity as intervening variable. The population of this study is annual reports of manufacture companies listed in Indonesia Stock Exchange in 2009-2011. The sampling technique used was purposive sampling, while sample of this study are 24 companies every year. Analytical technique used was descriptive analysis, regression analysis, and sobel test. The results of this study show that earning’s quality and firm’s value affected by managerial ownership and independent commissioner. Institutional ownership did not impact on earning’s quality and firm’s value. Earning’s quality affect firm value, and earning’s quality is only a mediator on the effect of independent commissioner on firm’s value.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2014-03-16</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/3899</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i1.3899</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 1 (2014): March 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/3899/3515</dc:relation>
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