PENGARUH DEWAN KOMISARIS WANITA TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN, MANAJEMEN LABA, DAN KEPATUHAN ETIKA DAN SOSIAL (Studi Pada Perusahaan Manufaktur di BEI Periode 2014-2016)

Chandra, Dwi (2018) PENGARUH DEWAN KOMISARIS WANITA TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN, MANAJEMEN LABA, DAN KEPATUHAN ETIKA DAN SOSIAL (Studi Pada Perusahaan Manufaktur di BEI Periode 2014-2016). Undergraduate thesis, Fakultas Ekonomi UNISSULA.

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Abstract

This study aims to provide empirical evidence of the influence women on the board on firm value through financial performance, earnings management, and Ethical and Social Compliance. The sample used in this research are 59 companies listed on Indonesia Stock Exchange year 2012-2015 by using purposive sampling technique. This type of research is a quantitative method using secondary data obtained from the Indonesia Stock Exchange and annual financial statements during the period 2014-2016 of sample companies published by the Indonesia Stock Exchange at www.idx.co.id. This research using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3.0 Software. The results showed indirect effects that women on the board are positively related with financial performance, earnings management and with ethical and social compliance, which in turn are positively related with firm value .However the result showed direct effects that women on the board not have a significant effect on fim value.

Keywords: earnings management, ethical an social compliance, financial performance, firm value,women on the board.

Dosen Pembimbing:	UNSPECIFIED | UNSPECIFIED
Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis Fakultas Ekonomi dan Bisnis > Mahasiswa FEB - Skripsi Akuntansi
Depositing User:	Pustakawan 1 UNISSULA
Date Deposited:	05 Oct 2018 03:56
Last Modified:	05 Oct 2018 03:56
URI:	https://repository.unissula.ac.id/id/eprint/11002

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