Pengaruh Good Corporate Governance pada Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi
Abstract
A firm not only aims to get profits but also maximize its value which can be reflected in stock price. Research aims to examine the effect of good corporate governance on firm value with financial performance as a mediating variable. The study conducted on LQ45 companies listed on Indonesia Stock Exchange in 2017-2018. Sample determined by purposive sampling with 32 samples. Path analysis was used. analysis showed managerial ownership and institutional ownership had no effect on financial performance, managerial ownership and institutional ownership had no effect on firm value, financial performance had a positive effect on firm value, and financial performance was unable to mediate the relationship between GCG and firm value.
Keywords: Good Corporate Governance; Firm Value.
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References
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Ardianti, Yunita, Akram, & S. (2017). Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1628–1652. https://doi.org/https://doi.org/10.24843/EJA.2019.v27.i02.p30
Candradewi, Intan, & Sedana, I. B. P. (2016). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Return On Asset. E-Jurnal Manajemen Unud, 5(5), 3163–3190.
Fiandri, Khairul Adhi, & Muid, D. (2017). Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan terhadap Tax Avoidance dengan Kinerja Keuangan sebagai Variabel Mediasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011 – 2014. Diponegoro Journal Of Accounting, 6(2), 1–13.
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Gosal, Melisa Maria, Pangemanan, Sifrid S., & Tielung, M. V. . (2018). The Influence of Good Corporate Governance on Firm Value: Empirical Study of Companies Listed in IDX30 Index within 2013-2017 Period. Jurnal EMBA, 6(4), 2688–2697.
Hakim, Lukman, & Priantinah, D. (2016). Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. PROFITA, 6(8), 1–15.
Hapsari, A. A. (2018). Pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility terhadap Nilai Perusahaan. Jurnal Bakti Masyarakat Indonesia, 1(1), 211–222. https://doi.org/10.17509/jpak.v2i2.15464
Harefa, M. S. (2015). Analysis The Influence Of Good Corporate Governance And Capital Structure To Firm Value With Financial Performance As Intervening Variable (Study At Manufacturing Companies That Listed At Indonesia Stock Exchange ). Munich Personal RePEc Archive.
Herdianti, Wiwit, & Husaini, A. (2018). Pengaruh Leverage, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Keputusan Investasi (Studi pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016). Jurnal Administrasi Bisnis (JAB), 55(2), 167–176.
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Hirdinis, M. (2019). Capital Structure and Firm Size on Firm Value Moderated by Profitability. International Journal of Economics and Business Administration, VII(1), 174–191.
Husna, A., & Satria, I. (2019). Effects of Return on Asset , Debt to Asset Ratio , Current Ratio , Firm Size , and Dividend Payout Ratio on Firm Value. International Journal of Economics and Financial Issues, 9(5), 50–54.
Ibrahim, N. M. A. L. (2017). The impact of the financial performance on firm value: Evidence from developing countries. International Journal of Applied Business and Economic Research, 15(16), 329–341.
Katper, N. K., Shaikh, S. S., Anand, V., & Ali, N. I. (2018). Analysing the Impact of Managerial Ownership on the Performance of Shariah-Compliant Firms in Pakistan. International Business Research, 11(11), 55.
Kim, J.-B., & Cheong, H. Y. (2015). Foreign versus domestic institutional investors in emerging markets: Who contributes more to firm-specific information flow? China Journal of Accounting Research, 8(1), 1–10. https://doi.org/https://doi.org/10.1016/j.cjar.2015.01.001
Kusumaningtyas, T. K. (2015). Pengaruh Good Corporate Govenance Terhadap Nilai Perusahaan yang Terdaftar pada Indeks Sri-Kehati. Jurnal Ilmu Dan Riset Akuntansi, 4(7).
Masry, M. (2016). The Impact of Institutional Ownership on the Performance of Companies Listed In the Egyptian Stock Market Mohamed Masry. Journal of Economic and Finance, 7(1), 5–15. https://doi.org/10.9790/5933-07130515
Mutmainah. (2015). Analisis Good Corporate Governance terhadap Nilai Perusahaan. EKSIS, 10(2), 181–195.
Ngatemin, Maksum, A., Erlina, & S. (2018). Effects of Institutional Ownership and Profitability to Firm Value with The Capital Structure as Intervening Variable (Empirical Study At Company Tourism Industry Sector Listed In Indonesia). International Journal of Civil Engineering and Technology, 9(5), 1305–1320.
Patmawati. (2017). Pengaruh Corporate Social Responsibility Disclosure Dan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 48–58.
Prastuti, Ni Ketut Karlina, & Budiasih, I. G. A. N. (2015). Pengaruh Good Corporate Governance Pada Nilai Perusahaan dengan Moderasi Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 13(1), 114–129.
Pura, Bintang Dwi, Muhammad Zilal Hamzah, & Hariyanti, D. (2018). Analisis Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017. Seminar Nasinal Cendekiawan Ke-4 Tahun 2018, 879–884.
Puspitasari, F., & Ernawati, E. (2010). Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Badan Usaha (Vol. 3). https://doi.org/10.20473/jmtt.V3I2.%p
Putra, Yoshi Eko S., & Kurniawati, E. P. (2017). Pengaruh Praktek Good Coorporate Governance terhadap Nilai Perusahaan Perbankan di Indonesia. Jurnal Akuntansi Maranatha, 9(1), 12–22. https://doi.org/10.28932/jam.v9i1.488
Ratnawati, Vince, S, Azhari, Freddy, Desmond, & Wahyuni, N. (2018). The Impact of Institutional Ownership and a Firm’s Size on Firm Value: Tax Avoidance as a Moderating Variable. JJournal of Finance and Banking Review, 3(1), 1–8.
Saidu, S. A., & Gidado, S. (2018). Managerial Ownership and Financial Performance of Listed Manufacturing Firms in Nigeria. International Journal of Academic Research in Business and Social Sciences, 8(9), 1227–1243. https://doi.org/10.6007/ijarbss/v8-i9/4693
Salafudin, M. A. (2016). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia (BEI).
Setiyawan, Amboningtyas D., & Gagah, E. (2019). The Effect of Corporate Good Governance Mechanism with Corporate Values (Case Study on Coal Mining Sector Sub-Sector Company for 2013-2017 Period). Journal of Management, 4(4).
Sudiyatno, B., Puspitasari, E., & Kartika, A. (2015). The Company’s Policy, Firm Performance, and Firm Value: An Empirical Research on Indonesia Stock Exchange. American International Journal of Contemporary Research, 2(12), 30–40. Retrieved from http://www.aijcrnet.com/journals/Vol_2_No_12_December_2012/4.pdf
Suhardjanto, D., Alwiyah, Jatmiko, & Ajibroto, N. (2017). Ownership Structure and Financial Performance : An Empirical Study of Listed Airlines Industry in Asia and Australia. Review of Integrative Business and Economics Research, 6(1), 121–130. Retrieved from http://buscompress.com/journal-home.html
Sulistyo, I., Sutrisno, T., & Nurkholis, N. (2017). The Effect of Ownership Structure on Firm Value with Investment Decision as Intervening Variable (Empirical Study of the Listed Companies in Indonesia Stock Exchange Period 2008-2014). International Journal of Social and Local Economic, 3(2), 1–20.
Suryani, Khalisa Rahmina, & R. (2016). Pengaruh Struktur Kepemilikan terhadap Nilai Perusahaan dengan Keputusan Keuangan sebagai Variabel Intervening pada Perusahaan dalam Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009. Jurnal Wawasan Manajemen, 4(1), 75–89.
Suryaningsih, Ida, Andini, Rita, & Oemar, A. (2018). Pengaruh Kepemilikan Manajemen, Ukuran Dewan Komisaris & Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderating ( Studi Kasus Pada Perusahaan Industri Perdagangan Barang & Konsumsi di BEI Periode Tah. Jurnal Of Accounting, 2(1), 1–20.
Tahir, S. H., Saleem, M., & Arshad, H. (2015). Institutional Ownership and Corporate Value : Evidence From Karachi Stock Exchange ( KSE ) 30-Index Pakistan. Praktični Menadžment, Stručni Časopis Za Teoriju i Praksu Menadžmenta, 6(1), 41–49.
Tamarani, Liza, Efni, Yulia, & H. (2015). Pengaruh Good Corporate Governance Indeks dan Financial Distress Terhadap Nilai Perusahaan dengan Kinerja Perusahaan sebagai Variabel Intervening (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2009-2012). JOM Fekon, 2(1), 1–15. https://doi.org/10.1017/CBO9781107415324.004
Thanatawee, Y. (2015). Institutional ownership and Firm Value in Thailand. Asian Journal of Business and Accounting, 7(2), 1–22. https://doi.org/10.2139/ssrn.485922
Tui, S., Nurnajamuddin, M., Sufri, M., & Nirwana, A. (2017). Determinants of Profitability and Firm Value: Evidence from Indonesian Banks. IRA-International Journal of Management & Social Sciences, 7(1), 84–95. https://doi.org/10.21013/jmss.v7.n1.p10
Widyati, M. F. (2013). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen (JIM), 1(1), 234–249.
Wimelda, L., & Siregar, S. V. (2017). the Effect of Financial Institution Ownership on Firm Value. Corporate Ownership and Control, 14(2), 114–122. https://doi.org/10.22495/cocv14i2art11
Wong Shi Yang, Loo Sin Chun, & S. M. R. (2009). The Effect of Board Structure and Institutional Ownership Structure on Earnings Management. International Journal of Economics and Management, 3(2), 332–353.
Xuemei Guan, & G. T. (2018). Study on the Dynamic Impact of Ownership Structure and Inefficient Investment in China’s Forestry Industry Based on Environmental Responsibility. Ekoloji, 27(106), 1867–1877.
AL-Najjar, D. (2015). The Effect of Institutional Ownership on Firm Performance: Evidence from Jordanian Listed Firms. International Journal of Economics and Finance, 7(12), 97. https://doi.org/10.5539/ijef.v7n12p97
Aldino, R. (2015). Pengaruh Corporate Governance terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) 2010-2012. JOM Fekon, 2(1), 1–15.
Alfinur. (2016). Pengaruh Mekanisme Good Corporate Governanace (GCG) terhadap Nilai Perusahaan pada Perusahaan yang Listing di BEI. Jurnal Ekonomi Modernisasi, 12(1), 44–50. https://doi.org/10.21067/jem.v12i1.1178
Anugerah, Kevin Hestia Gigih, & Suryanawa, I. K. (2019). Pengaruh Leverage dan Ukuran Perusaaan Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 26(3), 2324–2352. https://doi.org/https://doi.org/10.24843/EJA.2019.v26.i03.p24
Ardianti, Yunita, Akram, & S. (2017). Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1628–1652. https://doi.org/https://doi.org/10.24843/EJA.2019.v27.i02.p30
Candradewi, Intan, & Sedana, I. B. P. (2016). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Return On Asset. E-Jurnal Manajemen Unud, 5(5), 3163–3190.
Fiandri, Khairul Adhi, & Muid, D. (2017). Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan terhadap Tax Avoidance dengan Kinerja Keuangan sebagai Variabel Mediasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011 – 2014. Diponegoro Journal Of Accounting, 6(2), 1–13.
Fitriatun, Makhdalena, & Riadi, R. M. (2018). The Effect of Managerial Ownership and Institutional Ownership on Financial Performance (Study in Companies Listed on the Indonesia Stock Exchange for Period 2014 Until 2016 Manufacturing Sector). Jom Fkip-Unri, 5(2), 1–14.
Gosal, Melisa Maria, Pangemanan, Sifrid S., & Tielung, M. V. . (2018). The Influence of Good Corporate Governance on Firm Value: Empirical Study of Companies Listed in IDX30 Index within 2013-2017 Period. Jurnal EMBA, 6(4), 2688–2697.
Hakim, Lukman, & Priantinah, D. (2016). Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. PROFITA, 6(8), 1–15.
Hapsari, A. A. (2018). Pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility terhadap Nilai Perusahaan. Jurnal Bakti Masyarakat Indonesia, 1(1), 211–222. https://doi.org/10.17509/jpak.v2i2.15464
Harefa, M. S. (2015). Analysis The Influence Of Good Corporate Governance And Capital Structure To Firm Value With Financial Performance As Intervening Variable (Study At Manufacturing Companies That Listed At Indonesia Stock Exchange ). Munich Personal RePEc Archive.
Herdianti, Wiwit, & Husaini, A. (2018). Pengaruh Leverage, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Keputusan Investasi (Studi pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016). Jurnal Administrasi Bisnis (JAB), 55(2), 167–176.
Hermayanti, Luh Gede Dian, & Sukartha, I. M. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Pengungkapan CSR pada Kinerja Keuangan Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 27(3), 1703–1734. https://doi.org/https://doi.org/10.24843/EJA.2019.v27.i03.p03
Hirdinis, M. (2019). Capital Structure and Firm Size on Firm Value Moderated by Profitability. International Journal of Economics and Business Administration, VII(1), 174–191.
Husna, A., & Satria, I. (2019). Effects of Return on Asset , Debt to Asset Ratio , Current Ratio , Firm Size , and Dividend Payout Ratio on Firm Value. International Journal of Economics and Financial Issues, 9(5), 50–54.
Ibrahim, N. M. A. L. (2017). The impact of the financial performance on firm value: Evidence from developing countries. International Journal of Applied Business and Economic Research, 15(16), 329–341.
Katper, N. K., Shaikh, S. S., Anand, V., & Ali, N. I. (2018). Analysing the Impact of Managerial Ownership on the Performance of Shariah-Compliant Firms in Pakistan. International Business Research, 11(11), 55.
Kim, J.-B., & Cheong, H. Y. (2015). Foreign versus domestic institutional investors in emerging markets: Who contributes more to firm-specific information flow? China Journal of Accounting Research, 8(1), 1–10. https://doi.org/https://doi.org/10.1016/j.cjar.2015.01.001
Kusumaningtyas, T. K. (2015). Pengaruh Good Corporate Govenance Terhadap Nilai Perusahaan yang Terdaftar pada Indeks Sri-Kehati. Jurnal Ilmu Dan Riset Akuntansi, 4(7).
Masry, M. (2016). The Impact of Institutional Ownership on the Performance of Companies Listed In the Egyptian Stock Market Mohamed Masry. Journal of Economic and Finance, 7(1), 5–15. https://doi.org/10.9790/5933-07130515
Mutmainah. (2015). Analisis Good Corporate Governance terhadap Nilai Perusahaan. EKSIS, 10(2), 181–195.
Ngatemin, Maksum, A., Erlina, & S. (2018). Effects of Institutional Ownership and Profitability to Firm Value with The Capital Structure as Intervening Variable (Empirical Study At Company Tourism Industry Sector Listed In Indonesia). International Journal of Civil Engineering and Technology, 9(5), 1305–1320.
Patmawati. (2017). Pengaruh Corporate Social Responsibility Disclosure Dan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 48–58.
Prastuti, Ni Ketut Karlina, & Budiasih, I. G. A. N. (2015). Pengaruh Good Corporate Governance Pada Nilai Perusahaan dengan Moderasi Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 13(1), 114–129.
Pura, Bintang Dwi, Muhammad Zilal Hamzah, & Hariyanti, D. (2018). Analisis Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017. Seminar Nasinal Cendekiawan Ke-4 Tahun 2018, 879–884.
Puspitasari, F., & Ernawati, E. (2010). Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Badan Usaha (Vol. 3). https://doi.org/10.20473/jmtt.V3I2.%p
Putra, Yoshi Eko S., & Kurniawati, E. P. (2017). Pengaruh Praktek Good Coorporate Governance terhadap Nilai Perusahaan Perbankan di Indonesia. Jurnal Akuntansi Maranatha, 9(1), 12–22. https://doi.org/10.28932/jam.v9i1.488
Ratnawati, Vince, S, Azhari, Freddy, Desmond, & Wahyuni, N. (2018). The Impact of Institutional Ownership and a Firm’s Size on Firm Value: Tax Avoidance as a Moderating Variable. JJournal of Finance and Banking Review, 3(1), 1–8.
Saidu, S. A., & Gidado, S. (2018). Managerial Ownership and Financial Performance of Listed Manufacturing Firms in Nigeria. International Journal of Academic Research in Business and Social Sciences, 8(9), 1227–1243. https://doi.org/10.6007/ijarbss/v8-i9/4693
Salafudin, M. A. (2016). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia (BEI).
Setiyawan, Amboningtyas D., & Gagah, E. (2019). The Effect of Corporate Good Governance Mechanism with Corporate Values (Case Study on Coal Mining Sector Sub-Sector Company for 2013-2017 Period). Journal of Management, 4(4).
Sudiyatno, B., Puspitasari, E., & Kartika, A. (2015). The Company’s Policy, Firm Performance, and Firm Value: An Empirical Research on Indonesia Stock Exchange. American International Journal of Contemporary Research, 2(12), 30–40. Retrieved from http://www.aijcrnet.com/journals/Vol_2_No_12_December_2012/4.pdf
Suhardjanto, D., Alwiyah, Jatmiko, & Ajibroto, N. (2017). Ownership Structure and Financial Performance : An Empirical Study of Listed Airlines Industry in Asia and Australia. Review of Integrative Business and Economics Research, 6(1), 121–130. Retrieved from http://buscompress.com/journal-home.html
Sulistyo, I., Sutrisno, T., & Nurkholis, N. (2017). The Effect of Ownership Structure on Firm Value with Investment Decision as Intervening Variable (Empirical Study of the Listed Companies in Indonesia Stock Exchange Period 2008-2014). International Journal of Social and Local Economic, 3(2), 1–20.
Suryani, Khalisa Rahmina, & R. (2016). Pengaruh Struktur Kepemilikan terhadap Nilai Perusahaan dengan Keputusan Keuangan sebagai Variabel Intervening pada Perusahaan dalam Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009. Jurnal Wawasan Manajemen, 4(1), 75–89.
Suryaningsih, Ida, Andini, Rita, & Oemar, A. (2018). Pengaruh Kepemilikan Manajemen, Ukuran Dewan Komisaris & Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderating ( Studi Kasus Pada Perusahaan Industri Perdagangan Barang & Konsumsi di BEI Periode Tah. Jurnal Of Accounting, 2(1), 1–20.
Tahir, S. H., Saleem, M., & Arshad, H. (2015). Institutional Ownership and Corporate Value : Evidence From Karachi Stock Exchange ( KSE ) 30-Index Pakistan. Praktični Menadžment, Stručni Časopis Za Teoriju i Praksu Menadžmenta, 6(1), 41–49.
Tamarani, Liza, Efni, Yulia, & H. (2015). Pengaruh Good Corporate Governance Indeks dan Financial Distress Terhadap Nilai Perusahaan dengan Kinerja Perusahaan sebagai Variabel Intervening (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2009-2012). JOM Fekon, 2(1), 1–15. https://doi.org/10.1017/CBO9781107415324.004
Thanatawee, Y. (2015). Institutional ownership and Firm Value in Thailand. Asian Journal of Business and Accounting, 7(2), 1–22. https://doi.org/10.2139/ssrn.485922
Tui, S., Nurnajamuddin, M., Sufri, M., & Nirwana, A. (2017). Determinants of Profitability and Firm Value: Evidence from Indonesian Banks. IRA-International Journal of Management & Social Sciences, 7(1), 84–95. https://doi.org/10.21013/jmss.v7.n1.p10
Widyati, M. F. (2013). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen (JIM), 1(1), 234–249.
Wimelda, L., & Siregar, S. V. (2017). the Effect of Financial Institution Ownership on Firm Value. Corporate Ownership and Control, 14(2), 114–122. https://doi.org/10.22495/cocv14i2art11
Wong Shi Yang, Loo Sin Chun, & S. M. R. (2009). The Effect of Board Structure and Institutional Ownership Structure on Earnings Management. International Journal of Economics and Management, 3(2), 332–353.
Xuemei Guan, & G. T. (2018). Study on the Dynamic Impact of Ownership Structure and Inefficient Investment in China’s Forestry Industry Based on Environmental Responsibility. Ekoloji, 27(106), 1867–1877.
Published
2020-02-17
How to Cite
DIKA PUTRA, Gede Marco Pradana; WIRAWATI, Ni Gusti Putu.
Pengaruh Good Corporate Governance pada Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 388 - 402, feb. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54673>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i02.p09.
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