ANALISIS GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI

Brigitta Audrey Ayuningtyas, Synthia Madya Kusumawati, Thio Anastasia Petronila
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Abstract

The purpose of this study is to analyze the effect of good corporate governance and capital structure on firm value with the mediating role of financial performance in consumer goods companies in the cyclicals sector listed on the Indonesia Stock Exchange in 2019-2021. This research is a quantitative research with a descriptive approach. The data used in this study is secondary data in the form of company financial statements obtained from the IDX data. The sample used in this study was 197 consumer goods companies in the cyclical sector listed on the IDX (Indonesian Stock Exchange) in 2019-2021. Data analysis techniques in this study using SPSS. The results in this study indicate that good corporate governance and capital structure affects firm value. Meanwhile, financial performance cannot mediate good corporate governance and capital structure on firm value
良好的公司治理和资本结构分析与金融表现为中介变量的公司价值
本研究的目的是分析良好的公司治理和资本结构对公司价值的影响,以及2019-2021年在印度尼西亚证券交易所上市的周期性行业消费品公司财务绩效的中介作用。本研究是一项采用描述性方法的定量研究。本研究使用的数据是二手数据,以公司财务报表的形式从IDX数据中获得。本研究使用的样本是2019-2021年在IDX(印度尼西亚证券交易所)上市的周期性行业的197家消费品公司。本研究的数据分析技术采用SPSS。研究结果表明,良好的公司治理和资本结构影响企业价值。同时,财务绩效不能调节良好的公司治理和资本结构对公司价值的影响
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