Detail Inovasi Perguruan Tinggi


Tema: conservatism, return on investment, corporate governance , company value
Judul: PENGARUH KONSERVATISME AKUNTANSI PERUSAHAAN DI INDONESIA DAN RETURN ON INVESTMENT TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Ppi
Jenis/sdm: dosen/194117002

Tahun: 2018

The  purpose  of  this  research  is: 1) to  test  the  influence  among  accounting  conservatisms and return on investment  to  the company value. 2) This study will examine how the instruments of corporate governance (Manajerial  ownership, the numbers of independent commissioners and institutional ownership)  can moderate the impact of the conservatism to the corporate value. 3) This study will examine how the instruments of corporate governance can moderate of the return on asset to the corporate value.

The population of this research is all the manufacturing companies listed on the  Indonesia  Stock  Exchange  2011-2015 and number of sample is 170. Samples collection  is  carried  out  by  using  purposive  sampling  method.

The result of this research shows that : 1)accounting conservatism had  not  effect  to company value. Oppositely, return on investment which  had  significant  and  positive  effect  to  company value. 2)Manajerial  ownership, the numbers of independent commissioners and institutional ownership was not moderating variable that interact relation between accounting conservatism with corporate value. 3)The numbers of independent commissioners and  institutional ownership was moderating variable that interact relation between accounting return on investment with corporate value, even in positive impact but Manajerial  ownership was not moderating variable that interact relation between accounting return on investment with corporate value.