Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi

Authors

  • Novelia Puspita Dewi Universitas Negeri Jakarta, Indonesia
  • Ati Sumiati Universitas Negeri Jakarta, Indonesia
  • Achmad Fauzi Universitas Negeri Jakarta, Indonesia

DOI:

https://doi.org/10.31004/jptam.v6i1.3005

Keywords:

Kinerja Keuangan, Ukuran Perusahaan, Good Corporate Governance, Nilai Perusahaan, Perusahaan Manufaktur

Abstract

Penelitian ini bertujuan untuk memberikan gambaran tentang Kinerja Keuangan, Ukuran Perusahaan, Good Corporate Governance, dan Nilai Perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Selain itu penelitian ini juga menilai pengaruh kinerja keuangan dan ukuran perusahaan, good corporate governance, dan pengaruhnya terhadap nilai perusahaan. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi penelitian ini adalah 193 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Populasi terjangkau diperoleh dengan metode purposive sampling sebanyak 53 perusahaan. Kemudian pengambilan sampel dilakukan dengan metode Isaac and Michael dengan derajat kebebasan 5% sehingga diperoleh 48 sampel efektif dengan 96 observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi, analisis jalur, analisis koefisien korelasi ganda (R), dan koefisien determinasi (R2). Sedangkan pengujian hipotesis yang digunakan adalah metode statistik uji parsial dan uji simultan menggunakan Eviews 9. Hasil penelitian menunjukan adanya pengaruh positif dan signifikan atas Kinerja Keuangan terhadap Nilai Perusahaan. Ukuran Perusahaan tidak berpengaruh terhadap Nilai Perusahaan. Good Corporate Governance mampu memoderasi hubungan Kinerja Keuangan dengan Nilai Perusahaan dengan arah hubungan negatif signifikan, sementara Good Corporate Governance belum mampu memoderasi hubungan Ukuran Perusahaan dengan Nilai Perusahaan.

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Published

03-02-2022

How to Cite

Dewi, N. P. ., Sumiati, A. ., & Fauzi, A. . (2022). Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi. Jurnal Pendidikan Tambusai, 6(1), 707–826. https://doi.org/10.31004/jptam.v6i1.3005

Issue

Vol. 6 No. 1 (2022): April 2022

Section

Articles of Research

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