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OPINI AUDITOR SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PERBANKAN TAHUN 2015 – 2017

Jurnal Ilmiah Riset Akuntansi

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Title OPINI AUDITOR SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PERBANKAN TAHUN 2015 – 2017
 
Creator Nisa, Dian Syifaul Choirun
Maslichah, Maslichah
Mawardi, M. Cholid
 
Description ABSTRACTResearch  which  test  the  relationship  of  good  corporate  governance  to  firm  value  show  inconsistent  results.  Besides  there  are  still  few  research  who  use  audit  opinion  as  a  variable  that  affects  the  value  of  the  company.  This study provides the auditor's opinion about the moderate impact of good corporate governance on the value of banking companies in 2015-2017. This study uses data analysis to conduct an overall sample survey of 43 banking companies listed on the Indonesia Stock Exchange. Observations for the period 2015-2017, with a total of 129 samples. This finding confirms that institutional ownership, independent committees and audit committees have a positive impact on company value. Although the results of research on good corporate governance by management ownership agents do not affect the value of the company. The auditor's opinion as a moderator of good corporate governance shows the positive impact of corporate governance on the value of the company. Keywords: good  corporate  governance, the auditor’s opinion, the value of the company.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/3674
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/3674/3320
 
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