Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 12, No 1 (2016): Akuntansi dan Sistem Teknologi Informasi

PENGARUH GOOD CORPORATE GOVERNANCE DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING

Bambang Widarno, Sriatun, Suharno & (Unknown)



Article Info

Publish Date
09 Sep 2016

Abstract

Purpose of this research to knows: 1) effect of good corporate governance on ROA, 2) effect DER on ROA, 3) effect good corporate governance on value of manufacturing 4) effect DER on value of manufacturing, 5) effect ROA on value of manufacturing, 6) effect good corporate governance on value of manufacturing with ROA as intervening variables and 7) effect DER on value of manufacturing with ROA as intervening variables. This research are empirical study on conventional bank at Indonesia Stock Exchange. Population are conventional bank are listed Indonesia Stock Exchange. Sample used 30 bank with purposive sampling technique. Source data used secondary data. Collecting data used documentation and literature study. Data was analyzed used path analysis. Result showed that good corporate governance has positif but not significance effect on ROA. DER has negative and significant effect on ROA. Good corporate governance has positive but not significance effect on value of manufacturing. DER has positive but not signifance effect on value of manufacturing. ROA has positive and significance effect on value of manufacturing. Good corporate governance has positive and significant effect on value of manufacturingwith ROA as intervening variable. DER has positive and significance effect on value of manufacturing with ROA as intervening variables.Keywords: good corporate governance, DER, financial performance, value of manufacturing

Copyrights © 2016






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...