Open AccessPENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
Author(s) -
R. Rosiyana Dewi,
Tia Tarnia
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v6i2.4486
Subject(s) - stock exchange , business , leverage (statistics) , accounting , corporate governance , shareholder , population , sample (material) , enterprise value , business administration , finance , statistics , mathematics , chemistry , demography , chromatography , sociology
This study will examine how the instruments of good corporate governance can moderate the impact of thefanancial performance of the company. Financial performance proxied by ROA, ROE and Leverage, while the value of the company with the Tobins Q. Good corporate governance is measured by the percentage ofinstitutional ownership. Hypothesis testing is done by multiple regression method with the classical assumption test first. The total population sample of 129 companies from manufacturing companies listed on the Stock Exchange. The results of this study is good corporate governance as a system that can regulate the division of duties, rights and obligations of parties interested in the life of the company, including shareholders, board members, and managers can improve company performance impact on company value.