Fernandi, Linda Santioso
Program Studi Akuntansi Fakultas Ekonomi, Universitas Tarumanagara, Jakarta

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Pengaruh Gcg Terhadap Corporate Value Serta Stock Return Dan Fiper Sebagai Moderasi Fernandi, Linda Santioso
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.117 KB) | DOI: 10.24912/jpa.v3i1.11671

Abstract

The purpose of this study was to analyze the application of good corporate governance to corporate value with stock return and financial performance as a moderating variable. The sample in this study amounted to 177 companies from 93 companies listed on the Indonesia Stock Exchange for the 2017-2019 period, using purposive sampling techniques and processed using the E-Views 9. Program. The results showed that good corporate governance was positive and significant to the company's value. Hypothesis testing results indicate that stock returns are not able to moderate the effect of good corporate governance on firm value, while financial performance is able to moderate the effect of good corporate governance on firm value.