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  • 标题:Mekanisme Good Corporate Governance terhadap Nilai Perusahaan yang Dimediasi Kualitas Laba dan Kinerja Keuangan
  • 本地全文:下载
  • 作者:Imam Wahyudi ; Umi Muawanah ; Kohar Adi Setia
  • 期刊名称:Jurnal Akuntansi dan Perpajakan
  • 印刷版ISSN:2338-6010
  • 出版年度:2021
  • 卷号:7
  • 期号:1
  • 页码:1-16
  • DOI:10.26905/ap.v7i1.5566
  • 出版社:Universitas Merdeka Malang
  • 摘要:This research aims to find out the effect of good corporate governance mechanism proxied on managerial share ownership, independent commissioners and independent audit committee toward firm value which is intervining earning quality and financial performance on manufactured company which recorded in Indonesia Stock Exchange. Be sided, it observed 39 companies in a year, furthermore there were 117 observed companies during 2015-2017. With using path analysis, it’s found that Good Corporate Governance is advantageous on profit quality, financial performance and firm value. However, earning quality has no significant effect on firm value while financial performance has on effect on firm value. indirect impact, earning quality and financial performance is not intervining between the influence of good corporate governance mechanism (managerial ownership, Independent commisioneees board and independent audit committee) toward the company value.
  • 其他摘要:This research aims to find out the effect of good corporate governance mechanism proxied on managerial share ownership, independent commissioners and independent audit committee toward firm value which is intervining earning quality and financial performance on manufactured company which recorded in Indonesia Stock Exchange. Be sided, it observed 39 companies in a year, furthermore there were 117 observed companies during 2015-2017. With using path analysis, it’s found that Good Corporate Governance is advantageous on profit quality, financial performance and firm value. However, earning quality has no significant effect on firm value while financial performance has on effect on firm value. indirect impact, earning quality and financial performance is not intervining between the influence of good corporate governance mechanism (managerial ownership, Independent commisioneees board and independent audit committee) toward the company value.
  • 关键词:Good Corporate Governance; Kualitas Laba; Kinerja Keuangan; Nilai perusahaan
  • 其他关键词:Good Corporate Governance; Earning Quality; Financial Performance; Firm Value
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