Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 16 No. 2 (2021): JULI

DETERMINAN FIRM VALUE : FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERATING

Barbara Gunawan (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta)
Jihan Mawarni (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta)



Article Info

Publish Date
31 Jul 2021

Abstract

This study aims to test the influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value with Financial Performance as a Moderating Variable. The object of this research is a manufacturing company of consumer goods sector listed on the Indonesia Stock Exchange in 2016-2019 which amounts to 26 companies. This research uses sampling technique that is using purposive sampling method. The analysis tool used is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS 21 software. The results of this study showed that Corporate Social Responsibility has no effect on firm value, Corporate Governance which is proxed with institutional ownership negatively affects the firm value, Corporate Governance which is proxied with managerial ownership has a positive effect on the firm value, Corporate Governance which is proxy with the remuneration committee has no effect on the firm value, Financial Performance which is proxies by ROA is not able to strengthen the influence of Corporate social responsibility on firm value.

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Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...