Relevansi Nilai Informasi Laporan Keuangan Sebelum dan Sesudah Penerapan Good Corporate Governance

Pintarrie, Yosephine Riant Handayani (2011) Relevansi Nilai Informasi Laporan Keuangan Sebelum dan Sesudah Penerapan Good Corporate Governance. Other thesis, Universitas Katolik Soegijapranata Semarang.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji relevansi nilai informasi laporan keuangan untuk pasar modal Indonesia sebelum dan sesudah penerapan good corporate governance. Penelitian ini dilakukan karena terdapat indikasi bahwa mekanisme good corporate governance berpengaruh pada relevansi nilai informasi laporan keuangan (Davis-Friday et al, 2007). Penelitian ini mengaplikasikan teori valuasi Ohlson (1995). Penelitian ini menghipotesiskan bahwa: Pertama, relevansi nilai informasi laporan keuangan untuk pasar modal Indonesia mengalami kenaikan dari waktu ke waktu. Kedua, relevansi nilai informasi laporan keuangan untuk pasar modal Indonesia sebelum penerapan good corporate governance lebih rendah dibandingkan setelah penerapan good corporate governance. Ketiga, Terdapat perbedaan yang signifikan antara relevansi nilai informasi laporan keuangan untuk pasar modal Indonesia sebelum dan setelah penerapan good corporate governance. Penelitian ini menggunakan sampel perusahaan industri manufaktur di BEI selama 1995-2008. Penelitian ini menggunakan nilai buku ekuitas dan laba bersih sebagai variabel independen, dan return saham sebagai variabel dependen. Hasil penelitian menunjukkan: Pertama, relevansi nilai informasi laporan keuangan untuk pasar modal Indonesia mengalami penurunan dari waktu ke waktu. Kedua, relevansi nilai informasi laporan keuangan sebelum good corporate governance lebih tinggi daripada setelah good corporate governance. Ketiga, terdapat perbedaan yang signifikan antara relevansi nilai informasi laporan keuangan untuk pasar modal Indonesia sebelum dan sesudah penerapan good corporate governance. Kata kunci: relevansi nilai, good corporate governance, nilai buku ekuitas, laba bersih, return saham 17 ABSTRACT This research aims to examine the value relevance of financial statement information for Indonesian stock market before and after good corporate governance implementation. This research is doing because there is an indication that good corporate governance mechanism have impact to the value relevance of financial statement (Davis-Friday et al, 2007). This research applies Ohlson theory (1995). This research hypothesis: First, value relevance of financial statement information for Indonesian stock market is increase over time. Second, value relevance of financial statement information for Indonesian stock market before good corporate governance implementation is lower than after good corporate governance implementation. Third, there is a significant different between value relevance of financial statement information for Indonesian stock market before and after good corporate governance implementation. This research uses manufacture companies at ISX over 1995-2008. This research uses book value of equity and net income as independent variable, and stock return as dependent variable. The result shows: First, value relevance of financial statement information for Indonesian stock market is decrease over time. Second, value relevance of financial statement information for Indonesia stock market before good corporate governance implementation is higher than after good corporate governance implementation. Third, there is significant different between value relevance of financial statement information for Indonesian stock market before and after good corporate governance implementation Keywords: value relevance, good corporate governance, book value of equity, net income, stock return

Item Type: Thesis (Other)
Subjects: > 650 Management > 657 Accounting > Financial reports
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Lucius Oentoeng
Date Deposited: 29 Sep 2016 02:18
Last Modified: 29 Sep 2016 02:18
URI: http://repository.unika.ac.id/id/eprint/11331

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