PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONEISA (BEI) PERIODE 2015-2018

Abstract

The Purpose of this study was to determine the effect of profitability and liquidity with good corporate governance (GCG) as moderating firm value. The data is used is secondary data taken form the financial satatments of manufacturing companies listed on the IDX in 2015-2018. The population in this study amounted to 165 manufacturing companies listed on the IDX durimg the study periode. The sampel were determined by purposive sampling technique. The analytical method used in this research is quantitative. The data analysis technique used descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that the variables of profitability, liquidity and GCG simultaneously affect firm value by 37.6% and the remaining 62.4% is explained by other variables which are not discussed in this study. The test results between profitability and liquidity moderated by GCG simultaneously also affect the firm value by 42.4% and the remaining 57.6% is explained by other variables which are not discussed in this study..