@thesis{thesis,
		author={Indrarini  Silvia},
		title ={Kualitas laba sebagai pemediasi pengaruh good corporate governance dan kebijakan perusahaan terhadap nilai perusahaan manufaktur yang tercatat di bursa efek Indonesia},
		year={2019},
		url={https://eprints.unmer.ac.id/id/eprint/663/},
		abstract={The purpose of this study is to test the direct and indirect effects of good
corporate governance and company policy on earnings quality and company
value. Measurement of good corporate governance utilizes 4 (four) components,
namely the presence of independent commissioners, audit committee, CEO
duality, and top share. Measurement of company policy utilizes 3 (three)
components, namely managerial ownership, leverage, and capital expenditure.
Measurement of earnings quality utilizes three components of earnings quality,
namely earnings persistence, earnings predictability, and accrual quality.
Measurement of company value utilizes Tobin?s Q. Sample selection uses
purposive sampling method, comprising 21 companies that have gone public or
are listed on Indonesia Stock Exchange in the 2011-2016 period. Data analysis in
the study uses SEM-PLS model, calculated with Smart PLS software.
Good corporate governance and company policy have significant effects on
earnings quality. Earnings quality has a significant effect on company value.
Good corporate governance and company value have significant effects on
company value both directly and indirectly through earnings quality.
Company policy has a significant effect on company value. Companies are
recommended to carry out managerial ownership control policies that are not too
high but dare to make greater leverage decisions and larger capital expenditure.
Good corporate governance has significant effects directly and indirectly on
company value through earnings quality. Company policy has no direct
significant effect on company value, but has indirect effect on earnings quality.
The mediating role of earnings quality is that the high value of a company in the
market is a multiplier effect resulting from good corporate governance and
company policy to generate good earnings quality.}
		}