Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Corporate Governance terhadap Firm Value dengan Market Competition sebagai Variabel Intervening

Magdalena Jullina Lier, Maria (Unknown)
Purwohedi, Unggul (Unknown)
Muhammad Zairin, Gentiga (Unknown)



Article Info

Publish Date
10 Mar 2025

Abstract

This study is a quantitative research that examines the influence of corporate governance on firm value, with market competition as an intervening variable. The sample in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, totaling 128 companies with a total of 384 data samples. Hypothesis testing was conducted using multiple linear regression analysis by software SPSS 25. The results of this study indicate that: (1) Corporate Governance has a positive influence on the Firm Value of manufacturing companies in Indonesia, (2) Market Competition has a positive influence on the Firm Value of manufacturing companies in Indonesia, (3) Corporate Governance mediated by Market Competition has a positive influence on the Firm Value of manufacturing companies in Indonesia.

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Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...