{"title":"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","authors":"Brigitta Audrey Ayuningtyas, Synthia Madya Kusumawati, Thio Anastasia Petronila","doi":"10.25170/balance.v19i2.3869","DOIUrl":null,"url":null,"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","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ANALISIS GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI\",\"authors\":\"Brigitta Audrey Ayuningtyas, Synthia Madya Kusumawati, Thio Anastasia Petronila\",\"doi\":\"10.25170/balance.v19i2.3869\",\"DOIUrl\":null,\"url\":null,\"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\",\"PeriodicalId\":280387,\"journal\":{\"name\":\"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-02-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25170/balance.v19i2.3869\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25170/balance.v19i2.3869","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
ANALISIS GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI
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