{"title":"Analysis of Corporate Governance Mechanisms, Financial Performance on Firm Value with Earnings Quality as Moderating Variable","authors":"Ika Neni Kristanti","doi":"10.35143/jakb.v14i2.4684","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of corporate governance mechanisms, financial performance on firm value with earnings quality as a moderating variable. This study uses purposive sampling which obtained 48 samples of companies listed on the Jakarta Islamic Index\nfor the period 2017 – 2019. The test results in the Inmek research prove that institutional ownership has no effect on firm value, managerial ownership does not affect firm value, independent commissioners affect firm value , financial performance has no effect on firm value, earnings quality is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners and financial performance on firm value.\nKeywords: corporate governance mechanism, financial performance, firm value, earnings\nquality","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Keuangan dan Bisnis","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35143/jakb.v14i2.4684","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to analyze the effect of corporate governance mechanisms, financial performance on firm value with earnings quality as a moderating variable. This study uses purposive sampling which obtained 48 samples of companies listed on the Jakarta Islamic Index
for the period 2017 – 2019. The test results in the Inmek research prove that institutional ownership has no effect on firm value, managerial ownership does not affect firm value, independent commissioners affect firm value , financial performance has no effect on firm value, earnings quality is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners and financial performance on firm value.
Keywords: corporate governance mechanism, financial performance, firm value, earnings
quality
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