The Implementation Quality of Corporate Governance with Corporate Values: Earning Quality, Investment Opportunity Set, and Ownership Concentration Analysis
The Implementation Quality of Corporate Governance with Corporate Values: Earning Quality, Investment Opportunity Set, and Ownership Concentration Analysis
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公司治理与企业价值观的执行质量：盈利质量、投资机会集与股权集中度分析
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发表时间：
2020
期刊：
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通讯作者：
Hapzi Ali
中科院分区：
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作者：
M. Agussalim;Hilda Eivli Marnia Ndraha;Hapzi Ali
本研究的目的是考察盈余质量、投资机会设置和股权集中度是否部分和同时影响公司治理实施的质量，以及公司价值是否作为调节变量是否调节自变量和因变量之间的关系。本研究以印尼证券交易所(IDX)食品饮料行业上市公司为样本，采用有目的的抽样方法，选取了40家公司作为样本。分析数据用Eviews8软件进行处理，两个分析回归为多元线性回归和中等回归分析(MRA)。研究结果表明，盈余质量和投资机会不存在显著的负向影响，但不同于通过适度倍增和股权集中度产生显著的正向影响，而通过倍增适度不是部分显著的正向影响。同时，对公司治理实施质量有显著的正向影响。
This study aims to examine whether earnings quality, investment opportunity set and ownership concentration influence the quality of corporate governance implementation both partially and simultaneously and firm value as a moderating variable whether to moderate the relationship between independent and dependent variables. This study uses a sample of 40 companies, using a purposive sampling method with the criteria of food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analyzed data was processed using Eviews 8 with two analysis regressions namely multiple linear regression and moderate regression analysis (MRA). The results of this study indicate that earning quality and the investment opportunity do not have a significant negative effect, but different from multiplication through moderation and ownership concentration produce a significant positive effect while through multiplication moderation is not partially significant. Simultaneously, significant positive effect on the quality of corporate governance implementation.