This study aims to examine and analyse the effect of leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) on firm value with good corporate governance (GCG) as a moderating variable. The population in this study were 37 consumer goods manufacturing companies listed on the Indonesia Stock Exchange in the period of 2015-2017, with a purposive sampling technique so that 34 samples were collected. The data analysis method uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that the profitability and dividend payout ratio (DPR) partially had a positive and significant effect on firm value, while leverage and free cash flow (FCF) partially had a positive and not significant effect on firm value. Simultaneously leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) affect the value of the company. Good Corporate Governance (GCG) as a moderating variable is not significant in partially moderating influence of leverage, profitability, dividend payout ratio (DPR) and free cash flow (FCF) on the value of the company in companies manufacturing consumer goods sector listed on the Indonesia Stock Exchange period 2015-2017.
| Published by | Asosiasi Dosen Akuntansi Indonesia |
| Journal Name | International Journal of Public Budgeting, Accounting and Finance |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | Kota medan, Sumatera utara INDONESIA |
| Website | ijpbaf| http://ijpbaf.org/index.php/ijpbaf| |
| ISSN | ISSN : -, EISSN : 26556693, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics |
| Penulis | Nasution, Gunung |
| Publisher Article | Asosiasi Dosen Akuntansi Indonesia |
| Subtitle Article | International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://ijpbaf.org/index.php/ij… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (244.138 KB) |
| Download Article [1] | http://ijpbaf.org/index.php/ijpbaf/artic… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan FACTORS AFFECTING FIRM VALUES WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLES IN MANUFACTURING MANUFACTURERS OF CONSUMPTION GOODS SECTORS LISTED IN INDONESIA STOCK EXCHANGE
Critical success factor