Jurnal Paradigma Akuntansi
Vol 3, No 1 (2021): Januari 2021

Pengaruh Gcg Terhadap Corporate Value Serta Stock Return Dan Fiper Sebagai Moderasi

Fernandi, Linda Santioso (Program Studi Akuntansi Fakultas Ekonomi, Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
08 Apr 2021

Abstract

The purpose of this study was to analyze the application of good corporate governance to corporate value with stock return and financial performance as a moderating variable. The sample in this study amounted to 177 companies from 93 companies listed on the Indonesia Stock Exchange for the 2017-2019 period, using purposive sampling techniques and processed using the E-Views 9. Program. The results showed that good corporate governance was positive and significant to the company's value. Hypothesis testing results indicate that stock returns are not able to moderate the effect of good corporate governance on firm value, while financial performance is able to moderate the effect of good corporate governance on firm value.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...