Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia

Research Article

Financial Performance Moderate the Impact of Social Accountability and Excellent Entity Governance On Corporate Values

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  • @INPROCEEDINGS{10.4108/eai.12-7-2023.2340944,
        author={Adinda Dewi Fattysalena and Ceacilia  Srimindarti and Pancawati  Hardiningsih and Titiek  Suwarti},
        title={Financial Performance Moderate the Impact of Social Accountability and Excellent Entity Governance On Corporate Values},
        proceedings={Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICMS},
        year={2023},
        month={12},
        keywords={companies values; excellent entity governance; social accountability of companies performance of financial},
        doi={10.4108/eai.12-7-2023.2340944}
    }
    
  • Adinda Dewi Fattysalena
    Ceacilia Srimindarti
    Pancawati Hardiningsih
    Titiek Suwarti
    Year: 2023
    Financial Performance Moderate the Impact of Social Accountability and Excellent Entity Governance On Corporate Values
    ICMS
    EAI
    DOI: 10.4108/eai.12-7-2023.2340944
Adinda Dewi Fattysalena1,*, Ceacilia Srimindarti1, Pancawati Hardiningsih1, Titiek Suwarti1
  • 1: Department of Accounting, Universitas Stikubank (UNISBANK) Semarang, Semarang, Indonesia
*Contact email: adindafatty@gmail.com

Abstract

Investors utilize the company value as a benchmark when evaluating the stock price, which in turn serves as an indicator of the firm's success and future development potential. A high increase in stock prices has implications for increasing company value and it gives a positive signal to investors. Investors use company value as a tool when deciding whether or not to make an investment in the business. The aim of this research was to investigate the corelation among entity social accountability and excellent enterprise governance and firm worth, and whether or not financial performance influences this relationship. The object of this research is mining companies listed in the IDX in 2020 – 2022. Purposive sampling was used in this research to obtain 34 companies in accordance with predetermined sample criteria. Moderated Regression Analysis (MRA) was used as the analytical method. In Accordance with the study's outcomes, the audit committee has no appreciable impact on a company's value, but ownership by institution, independent commissioners, and CSR all increase it. While financial performance can moderate the impact of ownership by institution, the committee of audit, and commissioners for independent on a entity's value, it is can not to moderate the influence of CSR on that worth.