KRITIKAL DETERMINAN NILAI PERUSAHAAN: ANALISIS CORPORATE GOVERNANCE DAN ASSURANCE SEBAGAI VARIABEL MODERASI

Abstract

This study aims to examine the critical factors affecting firm value with corporate governance and assurance as a moderating variable and return on equity as control variables in companies listed on the IDX for the period 2015-2017. The data in this study uses secondary data obtained from the Indonesia Stock Exchange website and company website. The company samples in this study amounted to 54 companies using purposive sampling method. The analytical method used is panel data multiple regression analysis using Eviews 10 with the random effect method. Simultaneous testing (F test) obtained sig value of 0.039 <0.050 so that it can be concluded that sustainability report, corporate governance, CG interaction with SR, assurance, assurance interaction with SR and return on equity simultaneously influence the firm value. While the partial test (t test) shows that sustainability report doesn’t have influence on firm value, corporate governance doesn’t have influence on firm value, assurance doesn’t have influence on firm value, return on equity has influence on firm value, corporate governance as a moderating variable is not significantly influence on sustainability report and firm value and assurance as a moderating variable is significantly influence on sustainability report and firm value.