PENGARUH CORPORATE GOVERNANCE TERHADAP FIRM VALUE MELALUI MEDIASI CAPITAL STRUCTURE DAN FINANCIAL PERFORMANCE
Reza Septianto
Abstract
This study analyzes the Capital Structure mediating role in the influence of Corporate Governance on Firm Value and analyze the performance of financial mediation role in the influence of Corporate Governance on firm value.Researching services sub-sector property and real estate company listed on the Indonesia Stock Exchange. This study used a sample of 15 services sub-sector property companies and real astate listed on the Indonesia Stock Exchange has published its financial reports and audited by independent accountants and companies that have implemented Corporate Governance . The analysis tool in this research using path analysis. The results of this study indicate that: Capital Structure did not prove to mediate the influence of Corporate Governance on Firm Value and Financial Performance shown to mediate the influence of Corporate Governance on firm value. Suggestions can be submitted is recommended to enhance the improvement of management on the use of Corporate Governance system, due to improvements in the quality of Corporate Governance implementation will have an impact on the company's credibility
DOI : https://doi.org/10.26905/jbm.v4i1.1715
Keywords
Corporate Governance , Capital Structure, Financial Performance, Firm Value