CD Skripsi
Pengaruh Keputusan Pendanaan, Keputusan Investasi, Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Good Corporate Governance ( Gcg ) Sebagai Variabel Moderasi Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2019
ABSTRACT
This study aims to examine the effect of funding decisions, investment
decisions, and financial performance on firm value with good corporate governance as
a moderating variable. funding decisions are assessed using the DER proxy, investment
decisions are assessed using the PPE proxy, and financial performance is assessed
using the ROA proxy, good corporate governance is measured by the CGPI score, and
firm value is assessed using the PBV proxy. The data used in this study is secondary
data in the form of annual reports from the 2015-2019 period which were obtained from
the Indonesian stock exchange website or www.idx.co.id. The population in this study
amounted to 54 consumer goods industrial companies listed on the Indonesian stock
exchange with a sampling technique using purposive sampling obtained as many as 38
samples. Hypothesis testing in this study uses moderating regression analysis (MRA).
The results obtained indicate that funding decisions and good corporate governance
have a positive and significant effect on firm value, investment decisions have a positive
and insignificant effect on firm value, financial performance has a negative and
insignificant effect on firm value, funding decisions have a negative and significant
effect on firm value with good corporate governance as a moderating variable,
investment decisions have a negative and insignificant effect on firm value with good
corporate governance as a moderating variable, performance finance has a positive and
insignificant effect on firm value with good corporate governance as a moderating
variable
Keywords: funding decisions, investment decisions, financial performance, good
corporate governance, firm value
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