Pengaruh Corporate Governance Perception Index (CGPI) Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Intervening (Studi Pada BUMN Peserta Program CGPI 2011-2016)

Neysa, Khaira (2018) Pengaruh Corporate Governance Perception Index (CGPI) Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Intervening (Studi Pada BUMN Peserta Program CGPI 2011-2016). Diploma thesis, Universitas Andalas.

Preview	Text (Cover dan Abstrak) cover.pdf - Published Version Download (146kB) | Preview
Preview	Text (BAB 1 PENDAHULUAN) BAB I.pdf - Published Version Download (138kB) | Preview
Preview	Text (BAB V PENUTUP) BAB V.pdf - Published Version Download (46kB) | Preview
Preview	Text (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf - Published Version Download (306kB) | Preview
	Text (SKRIPSI FULL TEXT) full text skripsi.pdf - Published Version Restricted to Repository staff only Download (1MB)

Abstract

This research is aimed to examine the influence of corporate governance perception index on firm value with earnings quality as an intervening variable. The population used in the study is that State Owned Enterprises which are CGPI program participants of 2011-2016 in a row, with the purposive sampling techniques in order to get 11 State Owned Enterprises that are used as samples. Methods of statistical analysis used were path analysis with the PLS approach. These results indicate that corporate governance perception index has a significant and positive influence on earnings quality, corporate governance perception index and earnings quality has a significant and positive influence on firm value. Therefore earnings quality can mediate the influence of corporate governance perception index on firm value as an intervening variable in State Owned Enterprises which are CGPI program participants of 2011-2016. Keywords: Corporate governance perception index, firm value, earnings quality

Actions (login required)

View Item