2014 -2018年印尼证券交易所上市的制造业企业企业企业企业企业治理与公司治理机构对消费品行业价值的影响

H. Rahayu, Rimi Gusliana Mais, I. Suriawinata
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摘要

本研究旨在确定在证券交易所上市的制造业公司中,利润管理和公司治理机制对消费品行业公司价值的影响。本研究以消费品行业的制造公司为样本,在印尼证券交易所上市的公司多达15家,时间为2014-20178年,观察数为75个。本研究使用二手数据,采用文献法从印尼证券交易所官方网站收集数据,并使用Eviews version 10软件进行授权和分析。根据已有的研究结果分析,利润管理对公司价值没有显著影响。公司治理机制表现为代理独立专员对公司价值的正向影响。结果表明,公司治理机制对适度利润管理对公司价值的影响为负。但是,为了让独立专员进入董事会而加强公司治理,更多地揭示了该公司利润管理的机会主义一面。
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Pengaruh Manajemen Laba dan Mekanisme Corporate Governance Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi dalam Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 -2018
This research aims to determine the influence of profit management and the mechanism of corporate governance to the value of the company in the consumer goods industry in the manufacturing company listed on the Stock exchange. This research uses the sample of manufacturing Company of consumer goods industry as many as 15 companies listed on the Indonesia Stock exchange with a period of five years that is 2014-20178 and the number of observations 75. This research uses secondary data with data collection techniques using documentation methods from the official website of Indonesia Stock Exchange and authorized and analyzed using Software Eviews version 10. Based on the results of studies that have been done to analyse profit management has no significant influence on the company's value. The mechanism of corporate governance shows in the proxy independent Commissioner has positive effect on the company's value. And the results showed negative results to the mechanism of corporate governance moderate profit management to the value of the company. But identifying increased corporate governance in order to have Independent commissioner's presence in the board of directors reveals more about the opportunistic side of the company's profit management.
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