Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 4, No 2 (2021): Juni 2021 - Oktober 2021

Pengaruh ROA, ROE , CR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi

Yolanda Nova Nur Frabella (Universitas Muhammadiyah Sidaorjo)
Eny Maryanti (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
23 Oct 2021

Abstract

The purpose of this study is to examine the effect of ROA, ROE and CR on firm value with GCG immoderation. This study uses a quantitative approach. Sampling is ii purposive sampling. the initial population of 81 companies after passing the criteria stage, the remaining 51 companies were used in this study. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program. The results of this study indicate that: 1) Good Corporate Governance cannot moderate the relationship between4redcx ROA and firm values as evidenced by a p-value of 0.52 and a t-statistic value of 1.944, 2) Good Corporate Governance does not can moderate the relationship between ROE and firm value as evidenced by a p-value of 0.120 and a t-statistic value of 1.556, 3) Good Corporate Governance cannot moderate the relationship between CR and firm values as evidenced by a p-value of 0.314 and the t-statistic value is 1.009

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Journal Info

Abbrev

JAKK

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...