Freddy Semuel Kawatu_abstract_1332009

MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING

Freddy Semuel Kawatu
Fakultas Ekonomi Universitas Negeri Manado
Jl. Kampus UNIMA, Tondano 95618

Korespondensi dengan Penulis:
Freddy Semuel Kawatu: Telp + 62 431 321 845-7, Fax. +62 431 321 866
E-mail: freddy_kawatu@yahoo.com

Abstract:

The objectives of the study 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 was the intervening variable between corporate governance and value of the firm. By using 74 samples and 197 observations, the result indicated that first, corporate governance influenced earnings quality. (1)Managerial ownership positively influenced earnings quality, (2) Board of commissioner negatively influenced earnings quality, (3) Audit committee positively influenced earnings quality. Second, earnings quality positively influenced value of firm. Third, corporate governance mechanism influenced value of the firm. Finally, the result indicated that earnings quality was not the intervening variable between corporate governance mechanism and value of the firm.

 

Key words:  corporate governance, earnings quality, discretionary accrual,  corporate value

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s