Pengaruh Investment Opportunity Set (IOS) Dan Mekanisme Corporate Governance Terhadap Kualitas Laba Dan Nilai Perusahaan Pada Perusahaan Ekstraktif
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Institusion

STIE Indonesia Banking School

Author

Meirizk, Siti Firsari

Subject

HF5601 Accounting 

Datestamp

2020-11-23 06:55:35 

Abstract :
The objective of this study is to examine the influence of Investment Opportunity Set (IOS) and corporate governance mechanism (audit committee, board of commissioner, mangerial ownership, institutional ownership) toward earnings quality and firm value among listed manufacturing companies at Indonesia Stock Exchange. The number of population were thirthy nine. The method of analysis of this research used multivariate regression. The results show that : partially the investment set opportunity set (IOS) didn?t have significant influence to earnings quality, partially the audit committee didn?t have significant influence to earnings quality, partially board of commissioner didn?t have significant influence to earnings quality, partially institutional ownership didn?t have significant influence to earnings quality, partially management ownership have significant influence to earnings quality, partially quality of external auditors, firm size, and leverage as control variables didn?t have significant influence to earnings quality. Simultaneously IOS and the corporate governance mechanism also control variables have significant to earnings quality and earnings quality influence to corporate value. Keywords : Investment Opportunity Set, corporate governance mechanism, earnings quality, firm value 

File :
siti firsari.pdf
Jurnal.pdf