Pengaruh Corporate Governance Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Mediasi

Kismawati, Meliani (2026) Pengaruh Corporate Governance Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Mediasi. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Company value is an important indicator that reflects the performance and success of a company in the eyes of investors. This research was conducted to find out the influence of Corporate Governance on Company Value with Profit Management as a mediation variable. The data source in this study uses secondary data obtained from the annual report of technology sector companies listed in IDX for the 2022-2024 period, with data collection techniques using the Purposive Sampling method. As many as 30 companies with a total sample of 90 companies. The data analysis method used is path analysis with multiple linear regression method using Eviews 13 software. Corporate Governance variables are proxyed through managerial ownership and audit committee. Managerial ownership variables are measured by using the company's share ownership by management (KM), audit committee variables are measured using the frequency of the number of audit committee meetings in a year (KA), profit management variables are measured using the Kothari method of discretionary accruals (DA) and company value variables using price book value (PBV). The results of this study show that Managerial Ownership has no effect on the Company's Value, while the Audit Committee has a negative effect on the Company's Value, related to Profit Management as a mediation variable is not able to affect the Managerial Ownership and the Audit Committee on the Company's Value.

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