Detail Pengaruh keahlian akuntansi terhadap nilai perusahaan: studi empiris pada 100 perusahaan dengan market capitalization terbesar di Indonesia (dipresentasikan pada Business and Economics National Conference (BENC) "Blockchain dan Prospek Bisnis Masa Depan" Selasa, 27 Agustus 2019 Bibliografi Author: Nathania, Jesslyn ; Pangestu, Stevanus Topik: accounting expertise; audit committees; board of commissioners; board of directors; firm value; JABFUNG-FEB-STPANG-2020-08 Bahasa: (ID )     Tahun Terbit: 2019     Jenis: Papers/Makalah - pada seminar nasional Fulltext: B8 Pangestu sertifikat and artikel national conference BENC 2019.pdf (2.5MB; 12 download) Abstract The purpose of this research is to analyze the effects of board of commissioner, board of director and audit committees on firm value, which is measured with Tobin’s Q. This study uses a sample of 54 Indonesian firms which were continuously the largest publicly-traded corporations by market capitalization in 2012-2016. Data were analyzed using random effects panel model on EViews econometric package. This investigation finds that the accounting expertise of board of commissioners positively influences firm value. Meanwhile, the accounting expertise of board of directors and audit committees did not significantly affect firm value. Based on this study, it can be concluded that the Hambrick and Mason’s Upper Echelons theory cannot be fully implemented to predict organizational outcomes. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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