Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan kinerja Keuangan Sebagai Variabel Moderasi

Krisnando, Krisnando Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan kinerja Keuangan Sebagai Variabel Moderasi. Jurnal Akuntansi dan Manajemen. ISSN 1693-8364

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Abstract

This study aims to examine wheter the influence of Good Corporate Governace is proxied by institusional ownership, an independence board of commisions and an audit commite as well as the size of the company that is moderate by financial performanceon the value of the company in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. This research uses descriptive quantitative research, which uses multiple linear regression based method with eviews 10. The population of the study is manufacturing company listed on the Indonesia Stock Exchange for the 2015-2017. The sample was determined based on purposive sampling method with total sample of 18 manufacturing companies, so that total observation in this study was 54. The data used in this research is secondary data. Data mining techniques using methods carried out through the official sites www.idx.co.id and www.idnfinancials.com. Hypothesis testing using t test. The results of the study prove that GCG is proxied by institusional ownership, an independence board of commisioners and an audit committee as well company size. institusional ownership has a significantly negative effect on an firm value. This reflect higher proportion of institusional ownership, the higher pressure from various corporate investor to raise profit. While the independent boards of commisioners, audit committee and company size do not significantly influence the value of the company. This reflect that more and more members of the board of independent commisioners will cause diffilcuties in coordination between members . The impact of this is that the market gives a negative reaction and resultin decrease in the value of the company. Financial performance does not moderate the relationship between institusional ownership, independent board of commissioners and audit committee as well the size of the company against the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period

Item Type: Article
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Krisnando
Date Deposited: 03 Mar 2021 20:23
Last Modified: 03 Mar 2021 20:23
URI: http://repository.stei.ac.id/id/eprint/3803

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