Nilai Perusahaan, Indeks Tata Kelola Perusahaan dan Struktur Modal

Written by Fitri Wahyuni
on July 03, 2018

Authors:

Fitri Wahyuni

Abstract:

“This study aims to test the capital structure as a moderating variable of the relationship between corporate governance index and firm value. We want to see if the company has a concern for corporate stakeholders through the disclosure of the corporate governance index and also seeks to reduce conflicts within the company, such as agency conflict and information asymmetry. The corporate governance index was developed by Forum for Corporate Governance in Indonesia (FCGI) and Price Waterhouse Coopers (PwC), the value of companies in this study calculated using TobinQ and capital structure was calculated using debt to equity ratio (DER). The result shows that capital structure becomes moderation in relation between corporate governance index and firm value with negative direction. The results show that the company’s concern for shareholders, the company wants to reduce the conflicts within the company. In addition, when the firm discloses the capital structure, shareholders find it insecure to invest in the company. Keywords: corporate governance index, capital structure, firm value.”

Keywords

corporate governance index, capital structure, firm value.

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PDF:

https://jurnal.harianregional.com/jiab/full-39841

Published

2018-07-03

How To Cite

WAHYUNI, Fitri. Nilai Perusahaan, Indeks Tata Kelola Perusahaan dan Struktur Modal.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 13, n. 2, p. 151-160, july 2018. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-39841. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/JIAB.2018.v13.i02.p08.

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Issue

Vol 13 No 2 (2018)

Section

Articles

Copyright

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