KEMAMPUAN GOOD CORPORATE GOVERNANCE DAN CSR MEMODERASI PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA NILAI PERUSAHAAN

  • Wayan Eny Mariani Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Ketut Rasmini Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Putu Sri Harta Mimba Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to determine the capability of good corporate governance and corporate social responsibility to moderate the relationship between liquidity, solvability, profitability, and the company’s value. This study use three theory such as, agency theory, signaling theory, and contingency theory. The sampling method of this study is purposive sampling therefore the number of sample are 17 firms. Independent variable in this study are current ratio, debt to equity ratio, and return on asset. The dependent variable in this study is company’s value and good corporate governance and corporate social responsibility as moderating variables. The result of this study showed that good corporate governance and corporate social responsibility have no capability to moderate the relationship between liquidity, solvability, profitability, and value firm. Future studies may use another method to measure the of good corporate governance and corporate social responsibility

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Author Biographies

Wayan Eny Mariani, Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
Ni Ketut Rasmini, Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
Ni Putu Sri Harta Mimba, Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
Published
2016-11-19
How to Cite
MARIANI, Wayan Eny; RASMINI, Ni Ketut; HARTA MIMBA, Ni Putu Sri. KEMAMPUAN GOOD CORPORATE GOVERNANCE DAN CSR MEMODERASI PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA NILAI PERUSAHAAN. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], nov. 2016. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/20231>. Date accessed: 21 nov. 2024.
Citation Formats
Issue
VOLUME.05.NO.09.TAHUN 2016
Section
Articles

Keywords

Current Ratio, Debt To Equity Ratio, Return On Asset, Good Corporate Governance, Corporate Social Responsibility