KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN REPUTASI AUDITOR PADA NILAI PERUSAHAAN
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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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Issue
VOLUME.06.NO.02.TAHUN 2017
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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