BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol. 19 No. 2 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

ANALISIS GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI

Brigitta Audrey Ayuningtyas (Atma Jaya Catholic University of Indonesia)
Synthia Madya Kusumawati (Atma Jaya Catholic University of Indonesia)
Thio Anastasi Petronila (Atma Jaya Catholic University of Indonesia)

Article Info

Publish Date
07 Feb 2023

Abstract

The purpose of this study is to analyze the effect of good corporate governance and capital structure on firm value with the mediating role of financial performance in consumer goods companies in the cyclicals sector listed on the Indonesia Stock Exchange in 2019-2021. This research is a quantitative research with a descriptive approach. The data used in this study is secondary data in the form of company financial statements obtained from the IDX data. The sample used in this study was 197 consumer goods companies in the cyclical sector listed on the IDX (Indonesian Stock Exchange) in 2019-2021. Data analysis techniques in this study using SPSS. The results in this study indicate that good corporate governance and capital structure affects firm value. Meanwhile, financial performance cannot mediate good corporate governance and capital structure on firm value

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Journal Info
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Website

Abbrev

BALANCE

Publisher

Universitas Katolik Indonesia Atma Jaya

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...