Vol 5 (2021): December (on progress)
Business and Economics

The Effect Of Returnon Asset Returnon Equity And Current Ratio On Company Value With Good Corporate Governance As Moderating Variables
Pengaruh ROA, ROE , CR Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi


Yolanda Nova
Universtitas Muhammdiyah Sidoarjo, Indonesia
Enny Maryanti
Universitas Muhammdiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published August 21, 2021
Keywords
  • Return On Assets,
  • Return On Equity,
  • Current Ratio,
  • Firm Value and Good Corporate Governance
How to Cite
Nova, Y., & Maryanti, E. (2021). The Effect Of Returnon Asset Returnon Equity And Current Ratio On Company Value With Good Corporate Governance As Moderating Variables . Academia Open, 5, 10.21070/acopen.5.2021.2114. https://doi.org/10.21070/acopen.5.2021.2114

Abstract

This study uses a quantitative approach. Sampling is ii purposive sampling. the initial population of 81 companies after passing the criteria stage, the remaining 51 companies were used in this study. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program.

                    The results of this study indicate that: 1) Good Corporate Governance cannot moderate the relationship between4redcx ROA and firm values ​​as evidenced by a p-value of 0.52 and a t-statistic value of 1.944, 2) Good Corporate Governance does not can moderate the relationship between ROE and firm value as evidenced by a p-value of 0.120 and a t-statistic value of 1.556, 3) Good Corporate Governance cannot moderate the relationship between CR and firm values ​​as evidenced by a p-value of 0.314 and the t-statistic value is 1.009.

Downloads

Download data is not yet available.

References

  1. Hanafi, Mamduh M dan Abdul Halim. 2016. Analisis Laporan Keuangan. Edisi Kelima. Yogyakarta: UPP STIM YKPN.
  2. Hery.2015. AnalisisLaporan Keuangan. Edisi 1. Yogyakarta: Center For Academic Publishing Services.
  3. Kasmir, 2014. Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. Jakarta: PT. Rajagrafindo Persada.
  4. Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, R & D.Bandung: CV Alfabeta.
  5. Untung,Budi.2014.CSR dalam Dunia Bisnis. Yogyakarta: ANDI
  6. Utami, N. W. (2019a). Mengenal Rasio Likuiditas, Jenis, dan Kegunaannya dalam
  7. Perusahaan.