ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH FAKTOR FUNDAMENTAL DAN SUSTAINABILITY REPORT DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERANCE (GCG) SEBAGAI VARIABEL MODERATING |
| Nama: YONDRICHS |
| Tahun: 2020 |
| Abstrak This study aimed to determine and analyze the influence of fundamental factors and sustainability reports disclosure to firm value with corporate governance as a moderating variable. Sampling based on purposive sampling method with a total sample of 15 companies included in the IDX30 index for the 2014-2018 period. The analytical method used is the panel data regression analysis and moderated regression analysis (MRA) by using the Eviews 10. The results showed that simultaneously, fundamental factors and sustainability reports disclosure have a significant effect to firm value. Profitability partially had positive and significant influence to firm value. Capital structure negative and significant influence on the firm value. Liquidity and sustainability reports disclosure does not significantly influence firm value. Good corporate governance can moderate liquidity and capital structure by weakening the relationship to firm value. Good corporate governance can moderate profitability by strengthening the relationship to firm value. Good corporate governance does not moderate the relationship between sustainability reports disclosure to firm value. |