Thesis2006

Mekanisme corporate governance, kualitas laba dan nilai perusahaan

Hamonangan Siallagan · Prof.Dr.MBA Mas'ud Machfoedz

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study’s objectives were to investigate the relationship between corporate governance and earnings quality, earnings quality and value of the firm, corporate governance mechanism and value of the firm, and whether earnings quality is the intervening variable between corporate governance and value of the firm. By using 74 samples and 197 observations, the result indicates that first, corporate governance influence earnings quality. (1)Managerial ownership positively influences earnings quality, (2)Board of commissioner negatively influences earnings quality, (3)Audit committee positively influence earnings quality. Second, earnings quality positively influences value of firm. Third, corporate governance mechanism influences value of the firm. Finally, the result indicates that earnings quality is not the intervening variable between corporate governance mechanism and value of the firm. Keyword: corporate governance, earnings quality, discretionary accrual, value of the firm

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985Positive Accounting Theory 2002Audit committee, board of director characteristics, and earnings management 1994Accounting earnings and cash flows as measures of firm performance 2001Corporate Governance and Earnings Management 1998Board Composition, Managerial Ownership, and Firm Performance: An Empirical Analysis

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