Corporate Governance dan Dampaknya terhadap Kinerja Keuangan dan Nilai Perusahaan
<p><em>The purpose of this </em><em>research </em><em>is to </em><em>test</em><em> and analyze the effect of profitability as measured by ROA, size </em><em>as </em><em>measured by total asset</em><em>s&l...
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| Formato: | article |
| Lenguaje: | ID |
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Universitas Muhammadiyah Sumatera Utara
2019
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| Acceso en línea: | https://doaj.org/article/06370b1a207a4f99b594bf3adb9ec6e8 |
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| Sumario: | <p><em>The purpose of this </em><em>research </em><em>is to </em><em>test</em><em> and analyze the effect of profitability as measured by ROA, size </em><em>as </em><em>measured by total asset</em><em>s</em><em>, and growth </em><em>as </em><em>measured by asset growth </em><em>on</em><em> firm</em><em> </em><em>value as measured by Tobin's Q; </em><em>to test</em><em> and analyze </em><em>how </em><em>corporate governance</em><em> as measured by the CGPI scores moderates the effect of </em><em>profitability, size, and growth </em><em>on</em><em> firm value.Data used in this </em><em>research</em><em> is secondary data</em><em>. There are 126 </em><em>population</em><em> used in this research which is c</em><em>ompanies </em><em>wereinclud</em><em>ed </em><em>i</em><em>n the </em><em>CGPI rating</em><em> in period 201</em><em>2-</em><em>2015</em><em> (pooled data)</em><em>. </em><em>There are</em><em> 3</em><em>2 samples(8 c</em><em>ompanies</em><em> × 4 years of observation) </em><em>w</em><em>as</em><em> selected</em><em> by </em><em>using pu</em><em>r</em><em>posive sampling method. Analysis of the data used is multiple linear regression to identify the influence of dependent variable </em><em>on</em><em> independent variable and Moderated Regression Analysis (MRA) to </em><em>identify</em><em> h</em><em>ow</em><em> corporate governance moderate</em><em>sthe effect of </em><em>profitability, size, and growth </em><em>on firm</em><em> value.The result of th</em><em>is</em><em> research show</em><em>ed</em><em> that profitability has positive and significant effect o</em><em>n</em><em> firm value, size has positive and insignificant effect o</em><em>n</em><em> firm value, growth has negative and insignificant effect o</em><em>n</em><em> firm value, corporate governance </em><em>has reduced the effect</em><em> of profitability </em><em>on firm</em><em> value, corporate governance</em><em> hasn’t moderated the effect of</em><em> size </em><em>on</em><em> firm value, and corporate governance </em><em>hasn’t moderated the effect of </em><em>growth on </em><em>firm</em><em> value.</em><em></em></p> |
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