SKRIPSI AKS

PERAN KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

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ABSTRACT

This research aims to examine the effect of Good Corporate Governance
(GCG) on the firm value and to test the ability of financial performance and
dividend policy in moderating the relationship of independent variable namely
Good Corporate Governance (GCG) which is proxy by the proportion of
independent commissioner, institutional ownership, managerial ownership, and
public ownership on the dependent variable namely firm value which is proxy by
the Price to Book Value (PBV).
The sample used in this research is consumer goods industry company that
listed in Indonesia Stock Exchange from 2018-2020. The total sample is 58
companies using the purposive sampling technique. The data analysis method
used panel data regression and Moderate Regression Analysis (MRA).
The result of this research shows that proportion of independent
commissioner, institutional ownership, and managerial ownership is not affected
on firm value. Meanwhile, public ownership has a negative effect on firm value.
Financial performance has a positive effect on firm value and dividend policy is
not affected on firm value. The financial performance variable cannot moderate
the effect of the proportion of independent commissioner, institutional ownership,
and managerial ownership on firm value, but can moderate effect of public
ownership on firm value. The dividend policy variable cannot moderate the effect
of the proportion of independent commissioner, institutional ownership,
managerial ownership, and public ownership on firm value.
Keyword: Good Corporate Governance, proportion of independent
commissioner, institutional ownership, managerial ownership, public ownership,
firm value, financial performance and dividend policy.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DES p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 186 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Desi Nur Utami

Versi lain/terkait

Lampiran Berkas

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