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  • PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2017 | Juarsa | AKUNTABILITAS

    PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2017

    Jerry Juarsa, Abu Kosim, Eka Meirawati

    Abstract


    This study aimed to examine how the effect of the Investment Opportunity Set (IOS) and the Mechanism of Corporate Governance on LQ45 Company Values for 2015-2017. This type of research is quantitative. The sample selection were conducted by the purpose sampling method. The number of samples used was 13 companies with observations for 3 years. Data were analyzed with using the multiple linear regression. The results of the study showed that the Investment Opportunity Set (IOS) had an effect on company value and corporate governance mechanisms proxied by the audit committee, independent board of commissioners, institutional ownership and managerial ownership did not affect LQ45 company value.

    Keywords


    investment opportunity set; audit committee; independent board of commissioners; institutional ownership; managerial ownership; company value

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    DOI: https://doi.org/10.29259/ja.v13i1.9346

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    Akuntabilitas
    Jalan Raya Palembang-Prabumulih Km. 32 
    Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
    Indralaya, Sumatera Selatan, Indonesia
    Email: jurnal.akuntabilitas@unsri.ac.id, Tel/Fax : (0711) 580964


    p-ISSN: 1978-4392, e-ISSN:2685-7030


     

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