Pengaruh Kepemilikan Institusional, Komite Audit Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan (original) (raw)
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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
High firm value will increase the prosperity of shareholders. The higher the stock price, the higher the firm value could be. Generally investors will hand over its management to the professionals to achieve the company’s goal which is to increase the firm values. This study aims to examine the influence of institutional ownership, the competence of board of commissioners and the quality of auditor on firm values. The analyzed data is secondary data, taken from financial statements and annual reports of companies that listed in Indonesia Stock Exchange from 2012-2015. The sample selection determined by using purposive sampling technique, 48 companies were acquired. Multiple linear regression techniques were used to analyze the data. The results showed that institutional ownership, the competence of board of commissioners and the quality of auditor have positive effects on firm values.
JURNAL ILMIAH EDUNOMIKA, 2019
Penelitian dilakukan untuk menguji dan menganalisis pengaruh kepemilikan manajerial(MOWN), kepemilikan institusional(INST), komisaris independen(KI), komite audit(KA) dan kualitas audit(KuA) terhadap nilai emiten pertambangan yang listing di Bursa Efek Indonesia (BEI) selama tahun 2015-2017. Sampel penelitian terdiri atas 63 emiten dan dipilih secara purposive sampling (dengan kriteria tertentu). Analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan secara simultan, kepemilikan manajerial(MOWN), kepemilikan institusional(INST), komisaris independen(KI), komite audit(KA) dan kualitas audit(KuA) berpengaruh terhadap nilai perusahaan (PBV). Secara parsial, kepemilikan institusional yang berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan variabel bebas lainnya (kepemilikan manajerial, komisaris independen, komite audit dan kualitas audit) berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Kata Kunci : Kepemilikan Ma...
UPAJIWA DEWANTARA
 Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikan manajerial, komite audit, leverage dan ukuran perusahaan terhadap kinerja keuangan yang diukur dengan Return On Asset (ROA). Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini adalah 36 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018. Analisis statistik yang digunakan pada penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa kepemilikan manajerial, komite audit dan leverage berpengaruh terhadap kinerja keuangan. Sedangkan ukuran perusahaan tidak berpengaruh terhadap kinerja keuanganKata kunci : Ukuran Perusahaan, Leverage, Komite Audit, Kepemilikan Manajerial, Kinerja Keuangan
Pengaruh Komite Audit Dan Kepemilikan Institusional Pada Persistensi Laba Perusahaan Manufaktur
E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 2017
This study examined the effect of the audit committee and institutional ownership on earnings persistence. This study uses regression analysis techniques (multiple regression) by comparing the coefficient of determination between the two independent variables. The data used in this research is secondary data published on the Stock Exchange using 77 samples of manufacturing firms the period 2011-2012. The analysis showed that audit committees have negative effect on the persistence of earnings, while institutional ownership has a positive effect on earnings persistence. The audit committee has a negative effect on earnings persistence may be caused by the greater number of the audit committee are owned by the persistence of earnings will tend to decline. Institutional ownership has a positive effect on earnings persistence implies that the greater number of shares owned by institutional shareholders, the persistence of earnings will tend to increase.
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Dan Manajemen Aset Terhadap Nilai Perusahaan
JAF (Journal of Accounting and Finance), 2023
Tujuan penelitian ini untuk menginvestigasi dampak kepemilikan institusional, ukuran perusahaan dan manajemen aset terhadap nilai perusahaan. Sampel penelitian ini adalah perusahaanperusahaan yang terdaftar di Bursa Efek Indonesia antara tahun 2016-2018. Pemilihan sampel berdasarkan metode purposif, sehingga menghasilkan 44 sampel perusahaan. Tipe data yang digunakan dalam penelitian ini adalah data kuantitatif dan dianalisis mengunakan analisis regresi berganda untuk menganalisis variabel dependen, nilai perusahaan dan variabel independen, kepemilikan institusional, ukuran perusahaan dan manajemen aset. Hasil penelitian menunjukkan kepemilikan institusional dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan karena mekanisme pengawasan oleh institusi lebih efektif dan semakin besar perusahaan berarti manajernya mampu mengakumulasi nilai. Manajemen aset tidak memiliki pengaruh terhadap nilai perusahaan.
2021
Abstract. This research was conducted to analyze the effect of institutional ownership structure, profit, firm growth, and firm size on firm value for the 2015-2019 period. The author uses 19 samples of companies with a time span from 2015 to 2019. Analysis of research data uses panel data regression using the Eviews version 10 program. The results of the study simultaneously show that institutional ownership structure, earnings, company growth, and company size affect the value of the company. company. While the results of the study partially show that the institutional ownership structure and profits affect the value of the company. Meanwhile, company growth and company size have no effect on company value in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2015-2019 period. Abstrak. Penelitian ini dilakukan untuk menganalisis pengaruh struktur kepemilikan institusional, laba, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusaha...
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komite Audit Terhadap Kualitas Laba
2013
William M. H. Sijabat, 2013: Pengaruh Kepemikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Kualitas Laba. Pembimbing : (I) Marsellisa Nindito SE., Akt., M. Sc.; (II) Choirul Anwar SE., Akt., MBA., MAFIS. This research aimed to examine the influence of managerial ownership, institutional ownership, and the audit committee on the quality of earnings through tests simultaneously and partially. This research uses secondary data obtained from the site for the Indonesian Stock Exchange in 2009, 2010, and 2011. The data collected in this research include corporate financial statement data for the years 2009, 2010 and 2011. The number of samples collected is thirty nine (39) companies that go into the rating from IICG. From the data that has been collected and then processed and analyzed using multiple regression analysis at a significance level of 5%. The results at the 5% significance indicates that the audit committee is statistically positive effect on earnings qua...
Jurnal Ilmu Manajemen, 2013
This study aims to examine the effect of board of director, independent commissioner, audit committee, managerial ownership, and institutional ownership on financial performance proxied by market value added (MVA). The study was based on 54 property and real estate companies listed in Indonesian Stock Exchange from 2008-2011. By using purposive sampling technique, the sample is obtained by 15 companies. Data used in this research were obtained from annual financial report and IDX Statistic through the website of IDX. The data analysis technique used in this study is multiple linear regresision analysis. The results show that simultaneously board of director, independent commissioner, audit committee, managerial ownership, and institutional ownership have significant effect on financial performance. The t-test results show that partially independent commissioner and institutional ownership have positive significant effect on financial performance. Board of director, audit committee, and managerial ownership have no significant effect on financial performance.
Inspirasi Ekonomi Jurnal Ekonomi Manajemen, 2021
This study aims to determine the effect of the influence of the board of commissioners, board of directors, audit committee, and company size on the company's financial performance. The method used in this research is quantitative method. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during 2014-2020 with a total of 20 companies. Sampling was carried out using purposive sampling technique, the criteria determined were state-owned companies listed on the Indonesia Stock Exchange for the period 2014-2020, companies publishing annual reports successively for the period 2014-2020, which can be accessed through the Indonesia Stock Exchange website (www. idx.co.id) or can be accessed from the website of each company, and the Company publishes all data needed for research analysis. Based on the sample selection process, there were 13 companies that were sampled with a 7 year research period so that the number of samples was 91 samples. Th...
Jurnal Akuntansi Indonesia, 2016
The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.