PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI ... pengaruh good corporate governance terhadap...

download PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI ... pengaruh good corporate governance terhadap nilai

of 16

  • date post

    17-Aug-2019
  • Category

    Documents

  • view

    213
  • download

    0

Embed Size (px)

Transcript of PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI ... pengaruh good corporate governance terhadap...

  • i

    PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP

    NILAI PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN

    (STUDI PADA PERUSAHAAN PERBANKAN LISTING

    DI BURSA EFEK INDONESIA)

    SKRIPSI

    Diajukan untuk Memenuhi Salah Satu Syarat Penyelesaian

    Program Pendidikan Strata Satu

    Jurusan Akuntansi

    Oleh :

    DYAH ANGGOROWATI

    NIM: 2010310006

    SEKOLAH TINGGI ILMU EKONOMI PERBANAS

    SURABAYA

    2014

  • ii

  • iii

  • iv

  • v

    MOTTO

    I never think about what happened in the past,

    because past always gone.. I never dream so far

    about future, because tomorrow may not come.. I just

    stand today and fight for life.. No Regret, No Wonder, Face Today

  • vi

    This Thesis Dedicated to..

    My Greatest Allah SWT, that always give me a great power, healthy,

    and spirit to finish this thesis

    My Father, Drh. Endra Wijaya (alm.), that always look at me down

    here from the heaven, to support me, and want me to be a best

    daughter he ever have

    My Mom, Suharti, that always pray for me everytime, give me a lot

    of advices, experiences, and big support.. With happiness and sorrow..

    Tears and Laugh..

    My Best Lecturer, Ibu Supriyati and Ibu Nurul Hasanah, for

    every experiences and all time given to help me, with all condition

    My Unbiological Mom, Mam Laila, that always give me ideas,

    place, support, and also time, especially in a spare time

    My Best Partner, Erick Djami Rohi, for the time, the ideas, the

    support, the motorcycle, the printer, the warm shoulders, and also the

    love that accompany me along days.

    My Brother, Arief Wedyo Wibhisono and Fairuzetta Yogananda,

    for the prayer and support, even I know, both of you didn’t understand

    about what I’ve done

    My Best Friend, Rika Rijki Novitasari, Aprilina Suhermin, Nansi

    Padako, and ALL OF YOU, that always help me and support me

    since in the first semester to the last semester and graduate together

    My Choir Family, My BPH Filza, Cintya, Ayu, for all love and

    story that I will never forget about, we are all in this together guys

    My Colaboration Team, I will never forget the canteen time after

    counseling

    And all people that I can not mention each of you here, thank you for

    the support….

  • vii

    KATA PENGANTAR

    Assalamualaikum Wr.Wb

    Syukur Alhamdulillah kehadirat ALLAH SWT, karena limpahan rahmat-Nya, serta

    senantiasa memberikan kesehatan dan semangat sehingga penulis dapat menyelesaikan skripsi

    yang berjudul “Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dan

    Karakteristik Perusahaan (Studi pada Perusahaan Perbankan Listing di Bursa Efek

    Indonesia)”. Penelitian ini di maksudkan untuk memenuhi salah satu syarat kelulusan dalam menempuh

    pendidikan Strata 1 pada program studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Perbanas

    Surabaya. Pada kesempatan ini, penulis menyampaikan ucapan terima kasih yang sebanyak-

    banyaknya kepada : 1. Ibu Dr. Dra. Psi.Tatik Suryani, M.M, selaku Ketua STIE Perbanas Surabaya. 2. Ibu Supriyati, SE., Ak., M.Si selaku Kepala Prodi S1 Akuntansi sekaligus

    Dosen Pembimbing dan Dosen Wali yang telah memberikan bimbingan.

    3. Ibu Riski Aprillia Nita, S.E., M.A. selaku co dosen pembimbing skripsi 4. Ibu Nurul Hasanah Uswati Dewi, SE., M.Si. selaku Dosen Penguji Skripsi

    yang memberikan banyak informasi dan saran untuk perbaikan skripsi ini.

    5. Bapak Bayu Sarjono, S.E., Ak., M.Ak., CA., BKP selaku dosen penguji skripsi.

    6. Bapak/Ibu Dosen STIE Perbanas Surabaya yang telah memberi ilmu yang sangat bermanfaat selama perkuliahan.

    7. Pihak Yayasan STIE Perbanas Surabaya. 8. Seluruh Staff Perpustakaan STIE Perbanas Surabaya yang mempermudah

    dalam memperoleh referensi dan data-data untuk penyelesaian skripsi ini.

    Penulis menyadari bahwa penelitian ini masih jauh dari kata sempurna, karena itu

    saran dan kritik yang membangun akan penulis terima dengan senang hati demi

    kesempurnaan skripsi ini. Akhir kata penulis berharap skripsi ini dapat bermanfaat

    bagi semua pihak yang membutuhkan.

    Surabaya, April 2014

    Penulis

  • viii

    DAFTAR ISI

    HALAMAN JUDUL ................................................................................................ i

    HALAMAN PERSETUJUAN SIAP DI UJI .......................................................... ii

    HALAMAN LULUS UJIAN SKRIPSI ................................................................. iii

    HALAMAN PENGESAHAN SKRIPSI ................................................................ iv

    HALAMAN MOTTO DAN PERSEMBAHAN ...................................................... v

    KATA PENGANTAR .......................................................................................... vii

    DAFTAR ISI ...................................................................................................... viii

    DAFTAR TABEL .................................................................................................. xi

    DAFTAR GAMBAR ........................................................................................... xiv

    DAFTAR LAMPIRAN .......................................................................................... xv

    BAB I PENDAHULUAN ....................................................................................... 1

    1.1 Latar Belakang Masalah ...................................................................1

    1.2 Perumusan Masalah ..........................................................................5

    1.3 Tujuan Penelitian ..............................................................................5

    1.4 Manfaat Penelitian ............................................................................6

    1.5 Sistematika Penulisan .......................................................................7

    BAB II TINJAUAN PUSTAKA ............................................................................. 9

    2.1 Penelitian Terdahulu .........................................................................9

    2.1.1 Reny Dyah Retno dan Denies Priantinah (2012) ................. 9

    2.1.2 Imen Kanchel (2009) ......................................................... 10

    2.1.3 V. Titi Purwantini (2008) .................................................. 10

    2.2 Landasan Teori ...............................................................................11

    2.2.1 Agency Theory ................................................................... 11

    2.2.2 Signalling Theory .............................................................. 13

    2.3 Nilai Perusahaan .............................................................................15

    2.4 Good Corporate Governance .........................................................16

    2.4.1 Pengertian Good Corporate Governance .......................... 16

    2.4.2 Prinsip-prinsip Good Corporate Governance ................... 18

    2.4.3 Manfaat dan Tujuan Good Corporate Governance ........... 21

    2.4.4 Peraturan tentang Good Corporate Governance ............... 22

    2.4.5 Implementasi Prinsip-prinsip Good Corporate Governance

    dalam Industri Perbankan .................................................. 23

  • ix

    2.5 Good Corporate Governance dan Nilai Perusahaan .......................30

    2.6 Good Corporate Governance dan Ukuran Perusahaan ...................31

    2.7 Good Corporate Governance dan Pertumbuhan Pendapatan ........31

    2.8 Kerangka Pemikiran .......................................................................32

    BAB III METODE PENELITIAN ......................................................................34

    3.1 Rancangan Penelitian .....................................................................34

    3.2 Batasan Penelitian ..........................................................................34

    3.3 Indentifikasi Variabel .....................................................................34

    3.3.1 Variabel Independen .......................................................... 35

    3.3.2 Variabel Dependen ............................................................ 35

    3.4 Definisi Operasional dan Pengukuran Variabel .............................36

    3.4.2 Nilai Perusahaan ................................................................ 38

    3.4.3 Ukuran Perusahaan ............................................................ 40

    3.4.4 Pertumbuhan Pendapatan (Growth Revenue) .................... 41

    3.5 Populasi, Sampel, dan Teknik Pengambilan Sampel .....................41

    3.6 Data dan Metode Pengumpulan Data .............................................42

    3.7 Teknik Analisis Data ......................................................................43

    3.7.1 Uji Statistik Deskriptif ....................................................... 43

    3.7.2 Uji Asumsi Klasik ..........................