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All Journal Journal of Accounting Auditing and Business Dynamic Management Journal
Andrinaldo, Arisky
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Influence of Good Corporate Governance on Firm Value with Financial Performance as a Moderation Andrinaldo, Arisky; Kesuma, Indrawati Mara; Alfarizi, Randi
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.54157

Abstract

This study investigates the direct and moderating effects of various corporate governance factors on firm value. The direct effect analysis reveals that financial performance alone does not significantly influence firm value, whereas the roles of independent commissioners and independent directors are crucial, significantly enhancing firm value through improved governance and oversight capabilities. Conversely, the direct impact of independent audits on firm value is found to be non-significant, suggesting their influence is more indirect, supporting a trustworthy financial environment. The moderating effect analysis underscores the importance of corporate governance in leveraging financial performance to enhance firm value. Independent commissioners, directors, and audits all have significant moderating effects, enhancing the positive relationship between financial performance and firm value. Independent commissioners and directors ensure effective utilization of financial gains and risk mitigation, while independent audits ensure the reliability and transparency of financial reporting, building investor trust and confidence. Combining insights from both analyses, the study concludes that effective corporate governance is paramount in maximizing firm value. Strong governance structures, including the inclusion of independent commissioners, directors, and auditors, not only directly enhance firm value but also amplify the positive effects of financial performance. This study emphasizes the need for stakeholders and policymakers to prioritize strengthening corporate governance frameworks to achieve sustainable value creation.
THE INFLUENCE OF ACTIVITIES AND SOLVENCY ON THE PROFITABILITY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX Andrinaldo, Arisky; Nurhayati, Yuli; Famalika, Ade; Yeni, Revita Andri
Dynamic Management Journal Vol 8, No 1 (2024): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i1.10263

Abstract

The purpose of this study was to determine the impact of activity levels and solvency on food and beverage companies listed on the Indonesian Stock Exchange. The study is a quantitative study using secondary data in the form of financial reports of his 2018-2021 food and beverage companies listed on the Indonesian Stock Exchange in April 2021. A targeted sampling technique was used to determine the sample for this study. Classical hypothesis testing and multiple linear analysis were used for data analysis. The independent variables used in this study are activity (X1) and ability to pay (X2) and the dependent variable profit (Y). The findings of the study show that while activity level does not have a significant impact on the profitability of food and beverage companies listed on the Indonesian Stock Exchange, solvency levels can have a significant impact on profitability. indicates that On the one hand, the relationship between activity and solvency (collectively) affects the profitability of companies listed on the Indonesian Stock Exchange. 
Co-Authors Alfarizi, Randi Famalika, Ade Kesuma, Indrawati Mara NURHAYATI, YULI Yeni, Revita Andri