PENGARUH MEKANISME CORPORATE GOVERNANCE, DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN

Abstract

This research was aimed to analyze the influence of mechanism corporate governance (it was proxy with
managerial ownership, board of commisionairre, audit committee) and profit quality which was proxy with
discretionary accruals to the firm value which was proxy with Tobins’Q. The population of this research used
consumption goods sector company at Indonesia Stock Exchange, the sample collection technique used purposive
sampling method in 2013-2016 periods and it obtained 37 companies of the financial statement observation. The
result of this research showed that Board of commisionairre gave positive influence to the firm value, meanwhile
managerial ownership, audit committee, and profit quality does not gave any significant influence to the firm
value. The value of adjusted R2 showed that the capability of the independent variables i.e. firm value (NIL),
managerial ownership (KMJ), board of commisionairre (DKM), audit committee (AUD), profit quality (DAC)
was capable to explained the variation of the variable was very limited or weaked.
Keywords: Mechanism corportae governance, firm value, profit quality.