E-JURNAL AKUNTANSI
Vol 21 No 1 (2017)

PENGARUH KINERJA KEUANGAN PADA NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

Khika Indira Putri Hermawan Korompis (fakultas ekonomi dan bisnis universitas udayana)
I Gde Ary Wirajaya (fakultas ekonomi dan bisnis universitas udayana)



Article Info

Publish Date
20 Sep 2017

Abstract

The purpose of this study to examine (1) the effect of financial performance on the firm value, (2) the effect of Good Corporate Governance moderating influence of financial performance on the firm value. Independent variables in this study is financial performance. The dependent variable in this study is the firm value. Moderator variables in this study were of Good Corporate Governance.The population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) the observation period 2013-2015. The number of samples of this research are 48 companies with 144 observations of data. The samples in this study using purposive non-probability sampling technique by using specific criteria for the selection of the sample. This research data analysis techniques using Moderated Regression Analysis (MRA). The results showed that the financial performance has positive effect on the firm value. Good Corporate Governance weaken the influence of financial performance in the firm value.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...