Good Corporate Governance pada Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening

Authors

  • Esti Damayanti Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana
  • Wilda Marliana Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana

DOI:

https://doi.org/10.35137/jabk.v10i3.78

Keywords:

Good Corporate Governance, Company Value, Financial Performance

Abstract

This study aims to determine the partial or simultaneous effect of Good Corporate Governance on Company Value and Financial Performance as an Intervening Variable in Coal Mining Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021. The research design used in this study is a type of quantitative model, the technique used is non-probability sampling with a judgment sampling approach. Data from research is obtained indirectly through intermediary media, generally in the form of evidence, notes or financial reports that have been compiled in archives published by the Indonesia Stock Exchange (IDX). The results in research and analysis prove that Good Corporate Governance (KM) has a positive and significant effect on Firm Value (PBV), Good Corporate Governance (KM) has no effect on Financial Performance (ROA), Financial Performance (ROA) has a positive and significant effect on Value Company (PBV) and Good Corporate Governance (KM) have no effect on firm value (PBV) through the financial performance (ROA) of manufacturing companies in the coal mining sector listed on the Indonesia Stock Exchange. For investors and companies, researchers hope that the results of the research can be used to assist the company in making decisions to be able to increase sales every year and younger companies to get funding for company development.

Downloads

Download data is not yet available.

Downloads

Published

2023-12-21

Issue

Vol. 10 No. 3 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Esti Damayanti, Wilda Marliana

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors retain the copyright of the work published in this journal and grant first publication rights to the journal. Authors may make separate, additional contractual arrangements for non-exclusive distribution of the journal-published version of the work (e.g., posting it to an institutional repository or publishing it in a book) with acknowledgment of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) before and during the submission process, as it can result in productive exchanges, as well as earlier and greater citation of the published work.

Use of published articles will be governed by the Creative Commons Attribution license as currently displayed at Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0).