The Internet Financial Reporting, Fair Value, and Good Corporate Governance On Corporate Values with Profit Quality As Intervening Variable.
Internet Financial Reporting, Fair Value, dan Good Corporate Governance Terhadap Nilai Perusahaan dengan Kualitas Laba Sebagai Variabel Intervening.
DOI:
https://doi.org/10.21070/ups.1193Keywords:
Internet Financial Reporting, Fair Value, Good Corporate Governance, Company Value, Profit QualityAbstract
This study aims to determine whether earnings quality can moderate the relationship between internet financial reporting, fair value, and good corporate governance on company value in mining companies listed on the IDX for the 2017-2021 period. The sampling technique with purposive sampling obtained 14 companies that met the research criteria, so that 70 samples were obtained. The data analysis technique in this study uses Partial Least Square (PLS). The results showed that internet financial reporting has a negative effect on firm value, Fair Value has a negative effect on firm value, good corporate governance has no effect on firm value. Moderation results indicate that earnings quality intervenes between internet financial reporting on firm value, but earnings quality does not moderate the relationship between fair value and good corporate governance on firm value.
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