Ika Kristanti
Universitas Putra Bangsa

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Analysis of Corporate Governance Mechanisms, Financial Performance on Firm Value with Earnings Quality as Moderating Variable Ika Kristanti
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.488 KB) | DOI: 10.35143/jakb.v14i2.4684

Abstract

This study aims to analyze the effect of corporate governance mechanisms, financial performance on firm value with earnings quality as a moderating variable. This study uses purposive sampling which obtained 48 samples of companies listed on the Jakarta Islamic Index for the period 2017 – 2019. The test results in the Inmek research prove that institutional ownership has no effect on firm value, managerial ownership does not affect firm value, independent commissioners affect firm value , financial performance has no effect on firm value, earnings quality is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners and financial performance on firm value.