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KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN REPUTASI AUDITOR PADA NILAI PERUSAHAAN

E-Jurnal Ekonomi dan Bisnis

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Title KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN REPUTASI AUDITOR PADA NILAI PERUSAHAAN
 
Creator Suparsa, I Made Joni
Ramantha, I Wayan
Badera, I Dewa Nyoman
 
Subject intellectual capital disclosure, auditor reputation, good corporate governance, the company's value
 
Description The purpose of this study was to obtain empirical evidence about the ability of good corporate governance in the moderating influence of intellectual capital disclosure and auditor reputation on the value of companies listed on the Indonesia Stock Exchange 2011-2014 period. Signalling Theory, Contingency Theory and Legitimacy Theory is a theory that underlies this study. The sampling method used was purposive sampling, and the sample size in the study was 56 companies. The analysis technique used is Moderated Regression Analysis (MRA). The results obtained indicate that good corporate governance is not able to moderate the influence of intellectual capital disclosure in the company's value. But good corporate governance reinforces the influence of auditor reputation on the value of the company.
 
Publisher Fakultas Ekonomi dan Bisnis Universitas Udayana
 
Date 2017-01-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/24175
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.06.NO.02.TAHUN 2017
E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.06.NO.02.TAHUN 2017
2337-3067
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/24175/17158