Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance

Richard Jannuar Ade Irawan Wairisal; Hariyati Hariyati

doi:10.26740/jpak.v9n1.p71-78

Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance

Authors

Richard Jannuar Ade Irawan Wairisal Universitas Negeri Surabaya
Hariyati Hariyati Universitas Negeri Surabaya

DOI:

https://doi.org/10.26740/jpak.v9n1.p71-78

Keywords:

Corporate governance; earnings quality; the value of the company

Abstract

This study aims to analyze the effect of earnings quality on firm value with corporate governance as the moderating variable. Industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 are used as population in this study. The sample selection used a purposive sampling technique by determining certain criteria which resulted in 103 companies as the sample. This study uses printed documentation of annual reports and a matrix as research instruments. This study uses the Structural Equation Model (SEM) hypothesis testing supported by the Partial Least Square (PLS) analysis method. The results of this study are that the quality of earnings has a positive effect on firm value and the moderating variable of corporate governance can strengthen the effect of earnings quality on firm value.

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Published

2021-04-30

How to Cite

Wairisal, R. J. A. I., & Hariyati, H. (2021). Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance. Jurnal Pendidikan Akuntansi (JPAK), 9(1), 71–78. https://doi.org/10.26740/jpak.v9n1.p71-78

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Issue

Vol. 9 No. 1 (2021)

Section

Article

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