ManuScript Details
Paper Id:
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IJARW1971
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Title:
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INFLUENCE OF ASEAN CORPORATE GOVERNANCE SCORECARD(ACGS)AND FINANCIAL PERFORMANCE ON COMPANY VALUE USING SUSTAINABILITY REPORTING MEDIATION
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Published in: |
International Journal Of All Research Writings |
Publisher: |
IJARW |
ISSN: |
2582-1008 |
Volume / Issue: |
Volume 5 Issue 4 |
Pages: |
14
|
Published On: |
10/26/2023 8:14:32 PM (MM/dd/yyyy) |
Main Author Details
Name:
|
Erniyati Caronge |
Institute: |
STIMI YAPMI MAKASSAR |
Co - Author Details
Author Name |
Author Institute |
Syarifuddin Rasyid |
Faculty of Economics and Business, Hasanuddin University Makassar, Indonesia |
Gagaring Pagalung |
Faculty of Economics and Business, Hasanuddin University Makassar, Indonesia |
Shams uddin |
Faculty of Economics and Business, Hasanuddin University Makassar, Indonesia |
Abstract
Research Area:
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Accounting, Banking |
KeyWord: |
Asean Corporate Governance Scorecard,(ACGS),Financial Performance, Sustainability Reporting, Company Value |
Abstract: |
This research aims to determine the influence of the Asean Corporate Governance Scorecard and Financial Performance on Company Value by mediating Sustainability Reporting.This research uses a quantitative analysis approach which uses the path analysis method to analyze direct and indirect influences. The unit of analysis for this research is companies located in Indonesia. The sample from this research was 29 companies that were consecutively included in the Top 50 in the Asean Corporate Governance Scorecard assessment during 2014-2019.the findings of this study show ACGS (Asean Corporate Governance Scorecard)does not affect Sustainability Reporting.Financial performance has a significant positive effect on Sustainability Reporting.(Asean Corporate Governance Scorecard)significant positive effect on company value,Financial performance has a significant positive effect on company value.,Sustainability Reportingsignificant positive effect on company value.(Asean Corporate Governance Scorecard)has a significant positive effect on company value through Sustainability Reporting.
This research aims to determine the influence of the Asean Corporate Governance Scorecard and Financial Performance on Company Value by mediating Sustainability Reporting.This research uses a quantitative analysis approach which uses the path analysis method to analyze direct and indirect influences. The unit of analysis for this research is companies located in Indonesia. The sample from this research was 29 companies that were consecutively included in the Top 50 in the Asean Corporate Governance Scorecard assessment during 2014-2019.the findings of this study show ACGS (Asean Corporate Governance Scorecard)does not affect Sustainability Reporting.Financial performance has a significant positive effect on Sustainability Reporting.(Asean Corporate Governance Scorecard)significant positive effect on company value,Financial performance has a significant positive effect on company value.,Sustainability Reportingsignificant positive effect on company value.(Asean Corporate Governance Scorecard)has a significant positive effect on company value through Sustainability Reporting. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
IEEE
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Erniyati Caronge, Syarifuddin Rasyid, Gagaring Pagalung, Shams uddin, "INFLUENCE OF ASEAN CORPORATE GOVERNANCE SCORECARD(ACGS)AND FINANCIAL PERFORMANCE ON COMPANY VALUE USING SUSTAINABILITY REPORTING MEDIATION", International Journal Of All Research Writings,
vol. 5, no. 4, pp. 9-22, 2023.
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MLA
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Erniyati Caronge, Syarifuddin Rasyid, Gagaring Pagalung, Shams uddin "INFLUENCE OF ASEAN CORPORATE GOVERNANCE SCORECARD(ACGS)AND FINANCIAL PERFORMANCE ON COMPANY VALUE USING SUSTAINABILITY REPORTING MEDIATION." International Journal Of All Research Writings,
vol 5, no. 4, 2023, pp. 9-22.
|
APA
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Erniyati Caronge, Syarifuddin Rasyid, Gagaring Pagalung, Shams uddin (2023). INFLUENCE OF ASEAN CORPORATE GOVERNANCE SCORECARD(ACGS)AND FINANCIAL PERFORMANCE ON COMPANY VALUE USING SUSTAINABILITY REPORTING MEDIATION. International Journal Of All Research Writings,
5(4), 9-22.
|
INFLUENCE OF ASEAN CORPORATE GOVERNANCE SCORECARD(ACGS)AND FINANCIAL PERFORMANCE ON COMPANY VALUE USING SUSTAINABILITY REPORTING MEDIATION
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INFLUENCE OF ASEAN CORPORATE GOVERNANCE SCORECARD(ACGS)AND FINANCIAL PERFORMANCE ON COMPANY VALUE USING SUSTAINABILITY REPORTING MEDIATION
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