Pengaruh institutional ownership, board independence dan audit committee meeting frequency terhadap financial performance perusahaan manufaktur yang terdaftar di bursa efek Indonesia

Penulis Utama : Denny Andika Rahman
NIM / NIP : F0306089
× PENGARUH INSTITUTIONAL OWNERSHIP, BOARD INDEPENDENCE DAN AUDIT COMMITTEE MEETING FREQUENCY TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh institutional ownership, board independence dan audit committee meeting frequency terhadap financial performance perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Untuk tujuan tersebut penelitian ini menggunakan 68 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan purposive sampling. Dalam pengujian data, penelitian ini menggunakan model regresi linier berganda dengan menggunakan bantuan software komputer untuk statistik SPSS versi 16.0. Pengujian data dilakukan meliputi uji asumsi klasik terdiri dari normalitas data, autokorelasi, multikolinier, dan heteroskedastisitas sebagai syarat uji regresi berganda. Hasil pengujian asumsi klasik menunjukkan bahwa data telah bebas dari asumsi klasik. Dalam pengujian regresi berganda, hasil pengujian menunjukkan bahwa institutional ownership, board independence dan audit committee meeting frequency berpengaruh terhadap financial performance perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil pengujian ini mengindikasikan bahwa seluruh hipotesis penelitian diterima. Penelitian ini dilakukan dengan berbagai keterbatasan yang dimungkinkan berpengaruh terhadap hasil penelitian, yaitu variabel independen hanya institutional ownership, board independence, meeting audit committee frequency dan satu variabel kontrol firm size, selain itu penelitian ini menggunakan periode penelitian dua tahun dan menggunakan sampel penelitian perusahaan manufaktur. Kata kunci: Institutional ownership, board independence, audit committee meeting frequency, firm size, dan financial performance. THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, BOARD INDEPENDENCE, AUDIT COMMITTEE MEETING FREQUENCY TO FINANCIAL PERFORMANCE MANUFACTURING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE This study aims to obtain empirical evidence relating the influence of institutional ownership, independent board and audit committee meeting frequency on the company to financial performance listed on the Indonesia Stock Exchange. For the purpose of this study using the 68 companies listed in Indonesia Stock Exchange selected by using purposive sampling. In the test data, this study used multiple linear regression model with the help of computer software for statistical SPSS version 16.0. The test data include the classical assumption of data normality, autocorrelation, multikolinier, and heteroscedasticity as a regression test conditions. The results showed the classical assumption that the data has been free from classical assumptions. In regression testing, test results show that institutional ownership, independent board and audit committee meeting frequency effect on the financial performance of companies listed in Indonesia Stock Exchange. The results indicate that all the research hypothesis is accepted. The research was conducted with various limitations that may affect the results of research, namely the independent variables only institutional ownership, independent board, the audit committee meeting frequency and one control variable firm size, in addition, this study uses the period two years of research and use the sample of manufacturing firms. Keywords: institutional ownership, independent board, the audit committee meeting frequency, firm size, and financial performance.
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Penulis Utama : Denny Andika Rahman
Penulis Tambahan : -
NIM / NIP : F0306089
Tahun : 2010
Judul : Pengaruh institutional ownership, board independence dan audit committee meeting frequency terhadap financial performance perusahaan manufaktur yang terdaftar di bursa efek Indonesia
Edisi :
Imprint : Surakarta - F. Ekonomi - 2010
Program Studi : S-1 Akuntansi
Kolasi :
Sumber : UNS-F.Ekonomi Jurusan Akuntansi-F0306089-2010
Kata Kunci :
Jenis Dokumen : Skripsi
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Drs. Agus Budiatmanto, M.Si, Ak.
Penguji :
Catatan Umum :
Fakultas : Fak. Ekonomi dan Bisnis
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