Jurnal Akuntansi dan Pajak
Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022

RELATIONSHIP BETWEEN PROFITABILITY AND LIQUIDITY ON RETURN OF STATE OWNED COMPANY SHARES SUPPORTED BY GOOD CORPORATE GOVERNANCE AS A MODERATOR

Amlys Syahputra Silalahi (Faculty of Economic and Bussiness, Universitas Sumatera Utara, Indonesia)
Isfenti Sadalia (Faculty of Economic and Bussiness, Universitas Sumatera Utara, Indonesia)
Subhan Subhan (Faculty of Economic and Bussiness, Universitas Malikussaleh, Indonesia)
Rico Nur Ilham (Faculty of Economic and Bussiness, Universitas Malikussaleh, Indonesia)
Debi Eka Putri (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Irada Sinta (Faculty of Agriculture, Universitas Malikussaleh, Indonesia)



Article Info

Publish Date
24 Jan 2022

Abstract

nation-owned companies are enterprise entities owned via the kingdom and managed with the aid of the government. The existence of country-owned businesses is a outcome of the welfare country adopted via Indonesia. thru state ownership of sure commercial enterprise units, the function of kingdom-owned firms in producing high exceptional goods and/or offerings at low cost charges and being able to compete in enterprise opposition globally is anticipated to provide most benefits for the prosperity of the people and enhance the welfare of the people. The populace on this look at are country-owned corporations indexed on the Indonesia stock change from 2016 to 2020 at some point of the commentary duration. The samples on this observe had been sixteen companies that in shape the criteria, specifically having economic report information from 2016 to 2020, so that a complete of eighty samples of agency monetary record data have been acquired which were used as gadgets of remark. This have a look at pursuits to determine how appropriate corporate Governance moderates profitability and liquidity on stock returns of country-owned corporations organizations. The outcomes of the research display that inventory go back can be defined simultaneously by means of the Profitability, Liquidity and excellent company Governance variables of 14.6% and the remaining eighty five.four% can be defined by using other elements not included on this studies version. The MRA Moderation test consequences from the Liquidity_Good corporate Governance interplay are poor, this suggests that top corporate Governance is a moderating variable which can moderate the relationship between Liquidity and inventory returns.

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...