Kinerja Keuangan Sebagai Moderating Variable Bagi Pengaruh Good Corporate Governance, Devidend pay out ratio, Dan Leverage Terhadap Value of the Firm Pada Perusahaan Manufaktur Yang Go Public Di Dursa Efek Indonesis Tahun 2014,2015, dan 2016

Kartikasari, Evi Dwi (2018) Kinerja Keuangan Sebagai Moderating Variable Bagi Pengaruh Good Corporate Governance, Devidend pay out ratio, Dan Leverage Terhadap Value of the Firm Pada Perusahaan Manufaktur Yang Go Public Di Dursa Efek Indonesis Tahun 2014,2015, dan 2016. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAKSI Pendirian perusahaan dalam menjalankan usahanya secara umum mempunyai tujuan untuk mendapatkan keuntungan yang sebesar-besarnya, dengan memaksimalkan penjualan dan nilai perusahaan yang tercermin pada harga saham yang dapat mensejahterakan pemilik perusahaan dan pemegang saham serta karyawannya demi kelangsungan hidup perusahaan tersebut. Kelangsungan hidup perusahaan dapat tercapai apabila kinerja perusahaan bagus, selalu meningkat serta memiliki tata kelola perusahaan yang baik. Nilai perusahaan merupakan cerminan dari penambahan jumlah ekuitas perusahaan dengan hutang perusahaan. Banyak faktor yang mempengaruhi nilai perusahaan, diantaranya kinerja keuangan, mekanisme good corporate governance, kebijakan deviden, dan kebijakan utang. Jenis penelitian ini deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang termasuk dalam perusahaan manufaktur yang go public yang berjumlah 144 perusahaan dengan jumlah sampel 32 perusahaan dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan Good corporate governance yang di proxy oleh kepemilikan institusional dan kepemilikan manajerial berpengaruh tidak signifikan terhadap Value of the firm. Devidend pay out ratio, Leverage yang di proxy oleh debt to assets ratio dan debt to equity ratio, Kinerja Kuangan yang di proxy oleh return on assets dan return on equity berpengaruh signifikan terhadap Value of the firm. Kinerja keuangan (ROA dan ROE) mampu memoderasi Good corporate governance, Devidend pay out ratio dan Leverage terhadap value of the firm. Perusahaan harus meningkatkan nilai perusahaan agar dapat menarik perhatian para calon investor, salah satunya dengan cara meningkatkan kinerja keuangan peusahaan karena kinerja keuangan perusahaan adalah salah satu faktor penentu yang dapat mengukur keberhasilan perusahaan dalam mencapai tujuannya. Kata Kunci : Kinerja Kuangan, Good corporate governance, Devidend pay out ratio, Leverage dan Value of the Firm ABSTRACT The establishment of the company in carrying out its business generally has the aim of obtaining maximum profits, by maximizing sales and corporate value which is reflected in the share price that can prosper the owners of the company and shareholders and their employees for the survival of the company. The survival of the company can be achieved if the company's performance is good, it always increases and has good corporate governance. The value of the company is a reflection of the addition of the company's equity with the company's debt. Many factors affect the company's value, including financial performance, good corporate governance mechanisms, dividend policy, and debt policy. This type of research is descriptive with a quantitative approach. The population used in this study were all companies included in publicly listed manufacturing companies totaling 144 companies with a sample of 32 companies using purposive sampling method. The results showed that good corporate governance which was proxy by institutional ownership and managerial ownership had no effect on Value of the firm. Devidend pay out ratio, leverage that is proxy by debt to assets ratio and debt to equity ratio, financial performance which is proxy by return on assets and return on equity has a significant effect on value of the firm. Financial performance (ROA and ROE) was able to moderate Good corporate governance, dividend pay out ratio and leverage to the value of the firm. Companies must increase the value of the company in order to attract the attention of potential investors, one of them by increasing the financial performance of the company because the company's financial performance is one of the determining factors that can measure the company's success in achieving its goals. Keywords: Financial Performance, Good corporate governance, Devidend pay out ratio, Leverage and Value of the Firm

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Financial Performance, Good corporate governance, Devidend pay out ratio, Leverage and Value of the Firm Kinerja Kuangan, Good corporate governance, Devidend pay out ratio, Leverage dan Value of the Firm
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economic and Business > Master In Accounting Study Program
Depositing User:	Evi Dwi Kartikasari
Date Deposited:	21 Sep 2018 08:12
Last Modified:	21 Sep 2018 08:14
URI:	http://erepository.uwks.ac.id/id/eprint/2660

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