International Journal of Digital Entrepreneurship and Business (IDEB)
Vol 2 No 1 (2021): International Journal of Digital Entrepreneurship and Business (IDEB)

PENGARUH KINERJA KEUАNGАN DАN GOOD CORPORATE GOVERNANCE TERHADAP HАRGА SАHАM YАNG DIMΟDERАSI ΟLEH INTERNET FINANCIAL REPORTING

Herlina Putri Rianti (17 August 1945 University, Jakarta.)
Аjeng Wijаyаnti (17 August 1945 University, Jakarta.)



Article Info

Publish Date
19 Feb 2021

Abstract

The purpose of this study was to analyze the influence of financial performance [Economic Value Added (EVA), Market Value Added (MVA)], Good Corporate Governance [Board of Commissioners (BoC), institutional ownership (IO)], and Internet Financial Reporting (IFR) on stock prices. With IFR to moderate EVA, MVA, BoC and IO on stock prices. The research samples are manufacturing companies with consumption products that listed on the Indonesian Stock Exchanges (IDX) from 2014 to 2019. The sampling technique used in this research is purposive sampling and to test the hypothesis, STАTА software is used in analyzing the data. The results show that MVA has significant influence stock prices. However, EVA, BoC, IO and IFR could not influence stock prices. For IFR could moderate EVA, and MVA to influence stock prices. Though, IFR could not moderate BoC and IO to influence stock prices. The practical implication for this study, is helping the investor for decision making by not considering only for financial performance, but also good corporate governance.

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Journal Info

Abbrev

ideb

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

Digital entrepreneurship enables entrepreneurs to leverage digital technologies to improve their organizations. In the current business landscape, many digital entrepreneurial endeavors provide interesting case studies showing innovative paths to entrepreneurship. Digital Entrepreneurial research ...