IMPLIKASI RELEVANSI NILAI INFORMASI NON AKUNTANSI TERHADAP NILAI PERUSAHAAN Studi pada Perusahan Publik di Indonesia dan New Zealand

Fathur Rahman, - (2023) IMPLIKASI RELEVANSI NILAI INFORMASI NON AKUNTANSI TERHADAP NILAI PERUSAHAAN Studi pada Perusahan Publik di Indonesia dan New Zealand. S2 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Studi ini menginvestigasi isu relevansi nilai informasi non akuntansi untuk pasar modal di Indonesia dan New Zealand. Investigasi ini bertujuan untuk menguji pengaruh intellectual capital, komisaris independen dan kepemilikan institusional terhadap relevansi nilai serta implikasinya terhadap nilai perusahaan pada perusahaan publik yang terdaftar di BEI dan NZX tahun 2020. Penelitian dilakukan dengan studi deskriptif verifikatif melalui pendekatan kuantitatif. Sampel dipilih dengan proportional random sampling menggunakan kriteria Krejcie-Morgan. Data penelitian diperoleh dari laporan keuangan yang tersedia di website masing-masing perusahaan, website IDX, Website NZX, dan Yahoo Finance. Pengujian hipotesis dilakukan dengan path analysis. Hasil penelitian ini menunjukkan bahwa: 1) Temuan di Indonesia, intellectual capital dan kepemilikan institusional berpengaruh poitif terhadap relevansi nilai informasi non akuntansi, tetapi komisaris independen tidak terbukti berpengaruh positif terhadap relevansi nilai informasi non akuntansi. Sementara itu pengujian di New Zealand intellectual capital, kepemilikan institusional dan Komisaris Independen terbukti berpengaruh positif terhadap relevansi nilai informasi non akuntansi; 2) Relevansi nilai informasi non akuntansi berpengaruh positif terhadap nilai perusahaan baik di Indonesia maupun di New Zealand; 3) Temuan di Indonesia, intellectual capital dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, sedangkan komisaris independen tidak terbukti berpengaruh positif terhadap nilai perusahaan. Sementara itu, temuan di New Zealand Intellectual capital dan komisaris independen berpengaruh terhadap nilai perusahaan tetapi kepemilikan institusional tidak terbukti berpengaruh positif terhadap nilai perusahaan; 4) Temuan di Indonesia, relevansi nilai informasi non akuntansi terbukti memediasi pengaruh intellectual capital dan kepemilikan institusional terhadap terhadap nilai perusahaan, tetapi tidak terbukti memediasi pengaruh komisaris independen terhadap nilai perusahaan. Sedangkan pengujian di New Zealand relevansi nilai informasi non akuntansi memediasi pengaruh Intellectual capital dan komisaris independen terhadap nilai perusahaan, tetapi tidak terbukti memediasi pengaruh kepemilikan institusional terhadap nilai perusahaan. This study investigates the issue of value relevance of non-accounting information for the capital markets in Indonesia and New Zealand. This investigation aims to examine the effect of intellectual capital, independent commissioners and institutional ownership on the relevance of value and its implications for company value in public companies listed on the IDX and NZX in 2020. This research is a descriptive and verification study with a quantitative approach. Sample selection was carried out by proportional random sampling using the Krejcie-Morgan criteria. Research data were obtained from financial reports available on each company's website, IDX website, NZX website, and Yahoo Finance. Hypothesis testing is done by path analysis. The results of this study found that: 1) Findings in Indonesia, intellectual capital and institutional ownership have a positive effect on the value relevance of non-accounting information, but independent commissioners have not proven to have a positive effect on the value relevance of non-accounting information. Meanwhile testing in New Zealand Intellectual capital, institutional ownership and Independent Commissioners proved to have a positive effect on the value relevance of non-accounting information; 2) The value relevance of non-accounting information has a positive effect on firm value both in Indonesia and in New Zealand; 3) Findings in Indonesia, Intellectual capital and institutional ownership have a positive effect on firm value, while independent commissioners have not proven to have a positive effect on firm value. Meanwhile, the findings in New Zealand intellectual capital and independent commissioners have an effect on firm value but institutional ownership has not proven to have a positive effect on firm value; 4) Findings in Indonesia, the value relevance of non-accounting information is proven to mediate the effect of intellectual capital and institutional ownership on firm value, but is not proven to mediate the effect of independent commissioners on firm value. While testing in New Zealand the relevance of the value of non-accounting information to mediate the effect of Intellectual capital and independent commissioners on firm value, it is not proven to mediate the effect of institutional ownership on firm value.

Item Type: Thesis (S2)
Additional Information: https://scholar.google.co.id/citations?hl=id&user=5698esAAAAAJ SINTA ID: 5975674 SINTA ID: 5996554
Uncontrolled Keywords: Relevansi nilai, nilai perusahaan, intellectual capital, komisaris independen, kepemilikan institusional. Value relevance, firm value, intellectual capital, independent commissioner, institutional ownership.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Fathur Rahman
Date Deposited: 26 Jan 2023 03:12
Last Modified: 26 Jan 2023 03:12
URI: http://repository.upi.edu/id/eprint/87522

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