ANALISIS EARNING QUALITY DENGAN MENGGUNAKAN PENDEKATAN STARMINE SCORE, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN DALAM MEMPENGARUHI NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Teknologi yang Terdaftar di BEI Tahun 2021-2024)

    Cindy Pujianie, - (2025) ANALISIS EARNING QUALITY DENGAN MENGGUNAKAN PENDEKATAN STARMINE SCORE, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN DALAM MEMPENGARUHI NILAI PERUSAHAAN (Studi Pada Perusahaan Sektor Teknologi yang Terdaftar di BEI Tahun 2021-2024). S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh earning quality , corporate governance dan ukuran perusahaan terhadap nilai perusahaan. Populasi penelitian ini yaitu perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024 dengan metode pengambilan data sampel purposive sampling sehingga didapat sebanyak 18 perusahaan. Teknik analisis yang digunakan dalam melakukan pengujian hipotesis yaitu analisis data panel dengan Common Efek Model (CEM) yang diolah menggunakan software Eviews 12. Hasil pengujian hipotesis menunjukan bahwa (1) earning quality tidak berpengaruh signifikan terhadap nilai perusahaan, (2) corporate governance tidak berpengaruh signifikan terhadap nilai perusahaan, (3) ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan : This study aims to determine the effect of earning quality, corporate governance, and company size on company value. The population of this study consists of technology companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, with data collected using purposive sampling, resulting in a sample of 18 companies. The analysis technique used to test the hypotheses was panel data analysis with the Common Effects Model (CEM), processed using Eviews 12 software. The results of the hypothesis testing showed that (1) earning quality does not have a significant effect on firm value, (2) corporate governance does not have a significant effect on firm value, and (3) firm size has a positive and significant effect on firm value.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=id SINTA ID : 0012017304
    Uncontrolled Keywords: Earning Quality, Corporate Governance, Ukuran Perusahaan, Nilai Perusahaan : Earning Quality, Corporate Governance, Firm Size, Firm Value
    Subjects: H Social Sciences > HD Industries. Land use. Labor
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Cindy Pujianie
    Date Deposited: 12 Sep 2025 04:12
    Last Modified: 12 Sep 2025 04:12
    URI: http://repository.upi.edu/id/eprint/138913

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