期刊名称：Jurnal Manajemen dan Kewirausahaan (Journal of Management and Entrepreneurship)
印刷版ISSN：1411-1438
出版年度：2012
卷号：14
期号：2
页码：118-127
DOI：10.9744/jmk.14.2.118-127
语种：English
出版社：Institute of Research and Community Outreach - Petra Christian University
摘要：The purpose of this study was to analyze financial performance as measured by Return on Assets (ROA) on firm value as measured by Tobin's Q as well as to analyze the Good Corporate Governance as a moderating variable. The research objects were food and beverage firms. The technique analysis was multi-ple linear regression analysis. The results showed that financial performance was influenced on the value of firms, while the Good Corporate Governance was not a moderating variable of the relationship between the financial performance and the firm value.
关键词：Return on Assets, Good Corporate Governance, Firm Value
