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MONOTORING MECHANISM AND CREATED SHAREHOLDER VALUE PUBLIC COMPANY IN INDONESIA

This study aims to examine the influence of corporate control mechanisms on the created shareholder value in publicly traded companies in Indonesia. Oversight mechanisms are tested is an internal monitoring mechanism (board independent, managerial ownership, and audit committees) and external monitoring mechanisms (institutional ownership, quality audit, and debt financing). This study used 125 companies listed in Indonesia Stock Exchange as a sample selected by purposive sampling method. This study uses data of annual reports obtained from www.idx.co.id. This study uses multiple regression model of test equipment with the help of SPSS version 16:00.

This study proved that the mechanism of both internal and external oversight affects the created shareholder value companies in Indonesia. These results indicate that corporate governance is a mechanism that is run by a company in Indonesia to increase shareholder value created. Thus, investors and other users of financial statement information can use this monitoring mechanism in economic decision-making in order to optimize the goals of the decision concerned.

Key word: corporate governance, monitoring, board independent, managerial ownership, audit committee, institusional ownership, audit quality, debt financing, created shareholder value.

selengkapnya klik disini monitoring-mechanism-dan-created-shareholder-value