PENGARUH KINERJA KEUANGAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE

Autor: Tri Kartika Pertiwi, Ferry Madi Ika Pratama
Rok vydání: 2013
Předmět:
Zdroj: Jurnal Manajemen dan Wirausaha, Vol 14, Iss 2, Pp 118-127 (2012)
ISSN: 1411-1438
DOI: 10.9744/jmk.14.2.116-125
Popis: The purpose of this study was to analyze financial performance as measured by Return on Assets (ROA) on firm value as measured by Tobin's Q as well as to analyze the Good Corporate Governance as a moderating variable. The research objects were food and beverage firms. The technique analysis was multi-ple linear regression analysis. The results showed that financial performance was influenced on the value of firms, while the Good Corporate Governance was not a moderating variable of the relationship between the financial performance and the firm value.
Databáze: OpenAIRE