Fairuz Fawwazia Arbaina, Ira Hapsari, Sri Wahyuni, Novi Dirgantari
{"title":"财务业绩：公司治理对公司价值的影响综述","authors":"Fairuz Fawwazia Arbaina, Ira Hapsari, Sri Wahyuni, Novi Dirgantari","doi":"10.29040/ijebar.v8i1.12293","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of Corporate Governance (CG) on firm value with financial performance as a moderating variable. CG is proxied by institutional ownership, managerial ownership, and an audit committee. Financial performance is proxied by Return On Asset (ROA). The population used are conventional commercial banks listed on the IDX for 2019-2022, with 172 sample data from 43 banks determined based on purposive sampling. The results showed that institutional ownership, managerial ownership, and audit committee do not affect firm value. Financial performance cannot moderate the influence of institutional and managerial ownership on firm value. Financial performance can moderate the influence of the audit committee on firm value. Meanwhile, financial performance can moderate the influence of the audit committee on firm value.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":" 6","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"FINANCIAL PERFORMANCE: AN OVERVIEW OF CORPORATE GOVERNANCE ON FIRM VALUE\",\"authors\":\"Fairuz Fawwazia Arbaina, Ira Hapsari, Sri Wahyuni, Novi Dirgantari\",\"doi\":\"10.29040/ijebar.v8i1.12293\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the effect of Corporate Governance (CG) on firm value with financial performance as a moderating variable. CG is proxied by institutional ownership, managerial ownership, and an audit committee. Financial performance is proxied by Return On Asset (ROA). The population used are conventional commercial banks listed on the IDX for 2019-2022, with 172 sample data from 43 banks determined based on purposive sampling. The results showed that institutional ownership, managerial ownership, and audit committee do not affect firm value. Financial performance cannot moderate the influence of institutional and managerial ownership on firm value. Financial performance can moderate the influence of the audit committee on firm value. Meanwhile, financial performance can moderate the influence of the audit committee on firm value.\",\"PeriodicalId\":426165,\"journal\":{\"name\":\"International Journal of Economics, Business and Accounting Research (IJEBAR)\",\"volume\":\" 6\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-03-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Economics, Business and Accounting Research (IJEBAR)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.29040/ijebar.v8i1.12293\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Economics, Business and Accounting Research (IJEBAR)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.29040/ijebar.v8i1.12293","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
FINANCIAL PERFORMANCE: AN OVERVIEW OF CORPORATE GOVERNANCE ON FIRM VALUE
This study aims to analyze the effect of Corporate Governance (CG) on firm value with financial performance as a moderating variable. CG is proxied by institutional ownership, managerial ownership, and an audit committee. Financial performance is proxied by Return On Asset (ROA). The population used are conventional commercial banks listed on the IDX for 2019-2022, with 172 sample data from 43 banks determined based on purposive sampling. The results showed that institutional ownership, managerial ownership, and audit committee do not affect firm value. Financial performance cannot moderate the influence of institutional and managerial ownership on firm value. Financial performance can moderate the influence of the audit committee on firm value. Meanwhile, financial performance can moderate the influence of the audit committee on firm value.
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