PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Periode 2018-2022)

Monica Saputri, Muhamad Agus Sudrajat, Maya Novitasari

Abstract


This study aims to examine the effect of good corporate governance on company value with financial performance as a moderating variable in case studies of consumer goods companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research is a type of quantitative research by processing data using SPSS 21. The population of this research is consumer goods companies that have published annual reports for the 2018-2022 period. Sample research using purposive sampling technique. There are 44 samples of companies examined in this study. Data analysis used multiple linear analysis and Moderating Regression Analysis (MRA). The results of this study indicate that (1) the Audit Committee Has a Significant Influence on Firm Value, (2) the Board of Directors Has a Significant Influence on Firm Value, (3) Institutional Ownership Has No Significant Influence on Firm Value, (4) Financial Performance Is Not Able to Moderate Audit Committee Against Firm Value, (5) Financial Performance Is Not Able To Moderate Board Of Directors To Company Value, (6) Non-Financial Performance Is Able To Moderate Institutional Ownership To Company Value.


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