Melola Discovery

← Melola Discovery

Jurnal

Investment, Funding Decisions, Firm Value with Corporate Governance as Variable Moderation in Indonesia Stock Exchange

Accounting Analysis Journal · Vol. 12 No. 2 (2023) · hlm. 94–101

DOI
10.15294/aaj.v12i2.71005
ISSN
2502-6216, 2252-6765
Terbit
2023-11-20
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: This study aims to examine the effect of investment decisions and funding decisions on company value with good corporate governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange and included in the CGPI rating for the period 2017 -2021. The sampling technique was used for 5 years. Method: The sample for this research was purposive sampling with a total sample of 17 state-owned and non-state-owned mining companies. Analysis technique research model using Moderated Regression Analysis (MRA). Findings: The research results show that investment decisions affect firm value. Investment decisions moderated by corporate governance have a positive effect on firm value, while funding decisions moderated by corporate governance have a negative effect on firm value. Novelty: The presence of corporate governance as a moderating variable on the influence of investment decisions and funding decisions on firm value Keywords: Investment Decisions; Funding; Firm Value; Corporate Governance

Jaringan kolaborasi para penulis

30 penulis · 57 tautan kepenulisan bersama · 18 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • State University of Semarang
  • Sebelas Maret University
  • Institut Agama Islam Negeri Kendari
  • Universitas Insan Pembangunan Indonesia
  • Universitas Negeri Padang
  • Sriwijaya University
  • Ministry of Agriculture
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Lulu Utya RusdaInstitut Agama Islam Negeri Kendari1
Nurdin NurdinInstitut Agama Islam Negeri Kendari1
Siti FauziahInstitut Agama Islam Negeri Kendari1
Avi Atmalistya PratitarariSebelas Maret University1
Rosy PrihastantiState University of Semarang1
Siswianti SiswiantiState University of Semarang1
Putri WulandariState University of Semarang1
Nur Ade NoviyantiState University of Semarang1
Dyah Rifka SusiariniState University of Semarang1
Titik AkhirohAfiliasi tidak diketahui1
Siti KhusniyatunState University of Semarang1
Rina AnggraeniState University of Semarang1
Indah KurniasihState University of Semarang1
Winanti WinantiUniversitas Insan Pembangunan Indonesia1
Istajib KullaAfiliasi tidak diketahui1
Betharia EfrianiSriwijaya University1
Francisca Sestri GoestjahjantiUniversitas Insan Pembangunan Indonesia1
Rara Sandhy WinandaUniversitas Negeri Padang1
Fanessa Elrika DefitriUniversitas Negeri Padang1
Epsi EurigaMinistry of Agriculture1
Riki HermawanAfiliasi tidak diketahui1
Puri Eka Dewi FortunaAfiliasi tidak diketahui1
Soenarto SoenartoYogyakarta State University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Investment, Funding Decisions, Firm Value with Corporate Governance as Variable Moderation in Indonesia Stock Exchange</dc:title>
	<dc:creator>Djuminah, Djuminah</dc:creator>
	<dc:creator>Rahmawati, Rahmawati</dc:creator>
	<dc:creator>Widagdo, Ari Kuncara</dc:creator>
	<dc:creator>Hartoko, Sri</dc:creator>
	<dc:creator>Honggowati, Setianingtyas</dc:creator>
	<dc:creator>Nurlaela, Siti</dc:creator>
	<dc:creator>Kiswanto, Kiswanto</dc:creator>
	<dc:description xml:lang="en-US">Purpose : This study aims to examine the effect of investment decisions and funding decisions on company value with good corporate governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange and included in the CGPI rating for the period 2017 -2021. The sampling technique was used for 5 years.
Method : The sample for this research was purposive sampling with a total sample of 17 state-owned and non-state-owned mining companies. Analysis technique research model using Moderated Regression Analysis (MRA).
Findings :&amp;nbsp;The research results show that investment decisions affect firm value. Investment decisions moderated by corporate governance have a positive effect on firm value, while funding decisions moderated by corporate governance have a negative effect on firm value.
Novelty: The presence of corporate governance as a moderating variable on the influence of investment decisions and funding decisions on firm value
Keywords: Investment Decisions; Funding; Firm Value; Corporate Governance</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-11-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/71005</dc:identifier>
	<dc:identifier>10.15294/aaj.v12i2.71005</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 12 No 2 (2023); 94-101</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/71005/25733</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>