PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL INTERVENING

Rafika, Indah and Husaini, Husaini (2012) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL INTERVENING. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

The objective of this study is to examine the effect of good corporate governance (GCG) to the value of the firm through enterprise risk management (ERM) as an intervening variable. The sample in this study are listed banking companies in Indonesia Stock Exchange in period 2007-2010. The data used in this study is secondary data obtained from the financial data in www.idx.com website. The number of samples in this study are 20 companies. Data analysis was performed with path analysis using SPSS version 16.0. The test results show the hypothesis that the auditor's reputation has positive significant effect on ERM. However indepedent commissioners, the board of directors and audit committees did not affect significantly to the ERM. Other results show that the ERM significant positive effect on firm value. While the independent commissioners, the board of directors, audit committees and auditor reputation have no significant effect on firm value. However, this study could not prove the ERM as an intervening variable between good corporate governance and firm value.

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