Rabu, 22 September 2010

ABSTRAKSI SKRIPSI NICA FEBRINA

PENGARUH KOMISARIS INDEPENDEN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN WHOLESALE YANG TERDAFTAR DI BURSA EFEK INDONESIA)


Nica Febrina
Mahasiswa Universitas Gunadarma Fakultas Ekonomi, Jurusan Manajemen (S-1)
Email : nica_febrina@ymail.com



Pembimbing: Dr. Widyatmini, SE, MM
Staf Pengajar Fakultas Ekonomi Universitas Gunadarma, Depok



Abstraction

Independent commissioner is one measure of good corporate governance. And according to the Independent Commissioner KNKCG mission is to encourage the creation of a climate that is more objective and put equality (fairness) among various interests, including corporate interests and the interests of stakeholders as a key principle in decision making by the Board of Commissioner and Independent Commissioner should encourage the implementation of the principles and practices of corporate governance Good (Good Corporate Governance) on companies in Indonesia.
This research was conducted at the wholesale companies listed in Indonesia Stock Exchange during the period 2008-2009. This study aims to determine the significant influence of independent commissioners and financial performance (as measured by ROA and ROE) against the value of the company together. Firm value is measured by Tobin's Q, proxy GCG taken researcher is proportion of independent commissioners.
The results of 30 samples or 15 wholesale companies listed on the Stock Exchange showed that its financial performance (ROA and ROE) and GCG (Independent Commissioner) no significant effect on firm value (Tobin's Q).






Keywords: Independent Commissioner, Financial Performance (ROA and ROE), Good Corporate Governance (GCG), the Company Value (Tobin's Q)