PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI

Latif, Arianti and Jasman, Jumawan and Asriany, Asriany (2023) PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI. PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI VARIABEL MODERASI, 7 (3). pp. 1968-1980. ISSN 2548-9224

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Abstract

This study aims to examine the effect of financial performance and company size on corporate value with good corporate governance as a moderating variable. This type of research is quantitative research. The population in this study were restaurant, hotel and tourism companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a total of 47 companies observed. The sampling technique used was purposive sampling based on certain criteria. Testing research data using multiple regression analysis and also using Moderate Regression Analysis (MRA). Based on the results of research on financial performance has no significant effect on firm value. Firm size has a significant effect on firm value. Good Corporate Governance is not able to moderate the relationship between financial performance and company value. Good Corporate Governance is able to moderate the relationship between company size and company value. Keywords: Financial Performance, Company Size, Corporate Value, Good Corporate Governance

Item Type: Article
Contributors:
ContributionContributorsNIDN/NIDK
TeacherJasman, JumawanNIDN0924098701
TeacherAsriany, AsrianyNIDN19130277402
Subjects: L Education > L Education (General)
L Education > LA History of education
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Arianti Latif
Date Deposited: 18 Jul 2023 06:54
Last Modified: 18 Jul 2023 06:54
URI: http://repository.umpalopo.ac.id/id/eprint/3784

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