Authors:

I Made Joni Suparsa, I Wayan Ramantha, I Dewa Nyoman Badera

Abstract:

“The purpose of this study was to obtain empirical evidence about the ability of good corporate governance in the moderating influence of intellectual capital disclosure and auditor reputation on the value of companies listed on the Indonesia Stock Exchange 2011-2014 period. Signalling Theory, Contingency Theory and Legitimacy Theory is a theory that underlies this study. The sampling method used was purposive sampling, and the sample size in the study was 56 companies. The analysis technique used is Moderated Regression Analysis (MRA). The results obtained indicate that good corporate governance is not able to moderate the influence of intellectual capital disclosure in the company’s value. But good corporate governance reinforces the influence of auditor reputation on the value of the company.”

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PDF:

https://jurnal.harianregional.com/eeb/full-24175

Published

2017-01-19

How To Cite

SUPARSA, I Made Joni; RAMANTHA, I Wayan; BADERA, I Dewa Nyoman. KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN REPUTASI AUDITOR PADA NILAI PERUSAHAAN.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], jan. 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/24175. Date accessed: 08 Jul. 2024.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.06.NO.02.TAHUN 2017

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License