Green Accounting, Kinerja Keuangan, GCG, Nilai Perusahaan dengan Moderasi Kualitas Audit
DOI:
https://doi.org/10.32534/jpk.v13i1.8173Keywords:
Green Accounting, Kinerja Keuangan, Good Corporate Governance, Nilai Perusahaan, Kualitas AuditAbstract
Tujuan Utama - Penelitian ini memberikan bukti empiris mengenai apakah green accounting, kinerja keuangan, dan good corporate governance terhadap nilai perusahaan dengan menggunakan kualitas audit sebagai pemoderasi.
Metode – Penelitian ini menggunakan pendekatan kuantitatif. Menggunakan data sekunder, yaitu daftar perusahaan manufaktur di industri dasar dan kimia yang diamati di BEI antara tahun 2021 dan 2024. Pengambilan sampel purposif digunakan untuk pemilihan sampel, menghasilkan 112 data.
Temuan Utama - Hasil menunjukkan green accounting, dewan komisaris, dan komite audit memiliki dampak signifikan terhadap nilai perusahaan, sedangkan ROA dan DER tidak. Berbeda dengan ROA, DER, dan komite audit, kualitas audit meningkatkan green accounting dan dewan komisaris. Penelitian ini menguji prosedur pengendalian kualitas audit dan praktik keberlanjutan dalam menentukan nilai perusahaan.
Implikasi Teori dan Kebijakan - Temuan ini menguatkan teori legitimasi, menunjukkan bahwa praktik keberlanjutan dan penguatan tata kelola diimplementasikan untuk mendapatkan penerimaan publik, terutama melalui kualitas audit yang meningkatkan kepercayaan pemangku kepentingan.
Kebaruan Penelitian – Penelitian ini menunjukkan kebaruan dengan fokus pada periode terbaru dan penggunaan variabel kualitas audit sebagai pemoderasi, yang belum banyak dieksplorasi dalam penelitian sebelumnya. sehingga dapat menambah wawasan lebih lanjut lagi bagi pembaca.
Downloads
References
Adhiguna. (2023). Pengaruh Return On Equity (ROE), Current Ratio (CR), Ukuran Perusahaan dan Debt to Equity Ratio (DER) terhadap Price to book value (PBV). COMSERVA : Jurnal Penelitian Dan Pengabdian Masyarakat, 3(07), 2490–2498. https://doi.org/10.59141/comserva.v3i07.1055
Adnyana, M. (2020). The effect of ownership and financial performance on firm value of oil and gas mining companies in Indonesia The Effect of Ownership and Financial Performance on Firm Value of Oil and Gas Mining Companies in Indonesia. https://doi.org/10.32479/ijeep.9567.This
Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The mediating effect of environmental management accounting on green innovation : firm value relationship The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship. https://doi.org/10.32479/ijeep.7438.This
Ahmad, I., Abdullah, A., Khalik, A., & Putra, A. H. P. K. (2025). The Mediating Role of Green Accounting Management on Financial Performance: Integrated Stakeholder Theory and Natural Resource-Based View. International Journal of Energy Economics and Policy, 15(3), 245–261. https://doi.org/10.32479/ijeep.18135
Al Gamar, Moh. F., & Widoretno, A. A. (2024). The effect of profitability, carbon emissions disclosure, sustainability reporting, and green accounting on the firm value of Indonesia energy companies. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 9(1), 1–12. https://doi.org/10.32493/keberlanjutan.v9i1.y2024.p1-12
Anwar, K. (2023). Volume . 19 Issue 2 ( 2023 ) Pages 282-288 INOVASI : Jurnal Ekonomi , Keuangan dan Manajemen ISSN : 0216-7786 ( Print ) 2528-1097 ( Online ) Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan. Jurnal Ekonomi, Keuangan Dan Manajemen, 2(2), 282–288.
Aprilliani, P., Sudaryo, Y., Mubarok, D. A. A., Herlina, L., & Suryaningprang, A. (2024). Pengaruh Current Ratio (CR) Return On Equity (ROE) Dan Price Earning Ratio (PER) Terhadap Harga Saham Pada PT Alam Sutera Tbk Periode 2013–2022. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(2), 1474-1484. https://doi.org/10.35870/jemsi.v10i2.2370
Archel, P., Husillos, J., Larrinaga, C., & Spence, C. (2009). Social disclosure, legitimacy theory and the role of the state. Accounting, Auditing and Accountability Journal, 22(8), 1284–1307. https://doi.org/10.1108/09513570910999319
Astuti, T., Widyastuti, T., & Ahmar, N. (2022). Green Accounting and Green Intellectual Capital Practices: Study of The Influence of Indirect Financial Firm on Firm Value. Asian Journal of Accounting and Finance. https://doi.org/10.55057/ajafin.2022.4.3.8
Aswangga, F. B., & Widoretno, A. A. (2025). Penerapan Green Accounting, Profitabilitas, dan Good Corporate Governance Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). Ratio : Reviu Akuntansi Kontemporer Indonesia, 6(1), 61–76. https://doi.org/10.30595/ratio.v6i1.23922
Asyik, N. F., Dewi, M. A., Respatia, W., & Santoso, A. (2024). Good corporate governance or corporate social responsibility : which affects the firm value and performance ? Cogent Social Sciences, 10(1). https://doi.org/10.1080/23311886.2024.2378540
Aydo, M., & Ergun, K. (2022). Borsa _ Istanbul Review Impact of ESG performance on fi rm value and pro fi tability. https://doi.org/10.1016/j.bir.2022.11.006
Bakhtiar, H. A., Nurlaela, S., & Hendra, K. (2021). Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan. AFRE (Accounting and Financial Review), 3(2), 136–142. https://doi.org/10.26905/afr.v3i2.3927
Bakri, M. A. (2021). Moderating effect of audit quality: The case of dividend and firm value in Malaysian firms. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.2004807
Bawai, R., & Kusumadewi, H. (2021). Effect of Corporate Governance, Firm Characteristic, Disclosure of Corporate Social Responsibility (CSR) on Firm Value. Jurnal Economia, 17(1). https://doi.org/doi.org/10.21831/economia.v17i1.32523
Budiman, M. F. M., & Krisnawati, A. (2021). Can Good Corporate Governance Influence the Firm Performance? Empirical Study from Indonesia Transportation Firms. AFRE (Accounting and Financial Review), 4(1), 119–128. https://doi.org/10.26905/afr.v4i1.6017
Caesaria, M. A., & Suhartono, S. (2023). Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Pemoderasi. Jurnal Akuntansi, 12(2). https://doi.org/10.46806/ja.v12i1.1014
Carandang, J. C. (2020). and Firm Value of Listed Mining and Oil Companies in the Effect of Environmental Accounting on Financial Performance and Firm Value of Listed Mining and Oil Companies in the Philippines. 20(1).
Chandrapala, P., & Knápková, A. (2013). Firm-Specific Factors And Financial Performance Of Firms In The Czech Republic. LXI(7), 2183–2190.
Chukwuma, C., & Lilian, N. (2020). and Business. https://doi.org/10.31014/aior.1992.03.01.196
Damayanti, SE., M.Si., E., & Widyowati, A. (2022). Dampak Penerapan Faktor Green Accounting Terhadap Profitabilitas Perusahaan Manufaktur Peserta Proper Yang Listing Di Bursa Efek Indonesia Tahun 2017-2019. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(1), 559. https://doi.org/10.35137/jabk.v9i1.639
Deegan, C. 2014. Financial Accounting Theory. Edisi ke-4. McGraw-Hill Education.
Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71–78. https://doi.org/10.1002/csr.2174
Ekawati, A. S. (2023). Pengaruh Penerapan Green Accounting Melalui Profitabilitas Sebagai Variabel Mediasi Terhadap Nilai Perusahaan. Media Akuntansi Dan Perpajakan Indonesia, 5(1), 57–82. https://doi.org/10.37715/mapi.v5i1.4164
Febrian, L. A., Sunarto, A., & Elwardah, K. (2022). Pengaruh Return on Assets (ROA) , Debt to Equity Ratio (DER) , dan Current Ratio (CR) terhadap Nilai Perusahaan pada Jakarta Islamic Index 70. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2), 991–1002. https://doi.org/10.37676/ekombis.v10i2.2218
Felix, J. D., & Lusy. (2024). The Influence Of Corporate Social Responsibility, Current Ratio, And Profitability On Company Value. 18(2), 261–285. https://doi.org/10.25170/jara.v18i2.4639
Fitriana, M., & Muslim, A. I. (2022). The Effect Of Good Corporate Governance And Political Connection On Firm Value (Case Study On Manufacturing Companies Listed On The Indonesia Stock Exchange 2015-2020). Jurnal Kompartemen, 20(2). https://doi.org/doi.org/10.30595/kompartemen.v20i2.13535
Gamayuni, R. R. (2015). The Effect Of Intangible Asset , Financial Performance And Financial Policies On The Firm Value. 4(01), 202–212.
Gatot Nazir Ahmad, Rizal Lullah, & M. Edo S. Siregar. (2020). Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen, Dan Ukuran Dewan Komisaris Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018. JRMSI - Jurnal Riset Manajemen Sains Indonesia, 11(1), 169–184. https://doi.org/10.21009/jrmsi.011.1.09
Han, N. D. T. (2024). ESG and Corporate Financial Performance: The Moderating Role of Audit Quality in Emerging Markets. Pakistan Journal of Life and Social Sciences (PJLSS), 22(2), 13068–13088. https://doi.org/10.57239/pjlss-2024-22.2.00935
Harun, M. S., Hussainey, K., Ayuni, K., Kharuddin, M., Farooque, O. Al, & Council, G. C. (2014). CSR Disclosure, Corporate Governance and Firm Performance: A Study on GCC Islamic Banks. 1–37.
Husnaini, W., & Tjahjadi, B. (2021). Quality Management , Green Innovation and Firm Value : Evidence from Indonesia. 11(1), 255–262.
Hardianti, S., Eka, E., Rina, R., Latif, A., & Asriany, A. (2023). Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. Owner, 7(2), 1434–1447. https://doi.org/10.33395/owner.v7i2.1393
Haris, E. K., Guritno, Y., & Widyastuti, S. (2022). Pengaruh Leverage, ukuran perusahaan dan dewan komisaris independen terhadap nilai perusahaan. Jurnal Syntax Idea, 3. https://doi.org/doi.org/10.46799/syntax-idea.v4i3.1784
Harmono, H., Haryanto, S., Chandrarin, G., & Assih, P. (2023). Financial Performance and Ownership Structure: Influence on Firm Value Through Leverage. International Symposia in Economic Theory and Econometrics, 33B, 63–85. https://doi.org/10.1108/S1571-03862023000033B005
Haryono, U., & Paminto, A. (2015). Corporate Governance and Firm Value : The Mediating Effect of Financial Performance and Firm Risk. Australian Journal of Business Science Design & Literature. 08(2011), 18–24.
Ikhsan, A., Mikrad, Rosari, D., Pambudi, J. E., Lubis, P. K. D., & Fadillah, T. D. (2024). the Effect of Audit Committee, Internal Auditor and Audit Quality on Firm Value on Hotel Industry in Indonesia. International Journal of Economics and Finance Studies, 16(1), 337–354. https://doi.org/10.34109/ijefs.202416115
Islamudin, A., Wurintara, G. G., & Bernawati, Y. (2020). The Odd-Even Effect in The Boards of Commissioners and Corporate Values. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2), 308. https://doi.org/10.24843/jiab.2020.v15.i02.p12
Ismawati, A. F. (2025). Analisis Pengaruh Profitabilitas Terhadap Nilai Perusahaan Pada Periode 2020 Hingga 2023 Pada Perusahaan Yang Terdaftar Di Srikehati. Jurnal Peforma, 10(1). https://doi.org/doi.org/10.37715/performa.v10i1.5578
Istan, M. (2024). The Impact of Good Corporate Governance and Corporate Social Responsibility on Corporate Value: The Moderating Role of Financial Performance. Journal of Logistics, Informatics and Service Science, 11(2), 202–220. https://doi.org/10.33168/JLISS.2024.0213
Istiqomah, C., & Winarsih. (2024). Pengaruh Green Accounting dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Indonesia, 13(2). https://doi.org/doi.org/10.30659
Items, R., Rose, W., Rose, W., If, T., & Rose, W. (2023). How Corporate Governance affect Firm Value and profitability ? Evidence from Saudi Financial and Non-Financial Listed Firms.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics. Journal of Financial Economics, 3(4)(Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.4159/9780674274051-006
Laksana, N. B., & Handayani, A. (2022). Pengaruh Komisaris Independen, Kepemilikan Manajerial Dan Komite Audit Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Politala, 5(2). https://doi.org/doi.org/10.34128/jra.v5i2.136
Mas’Ud, R., Khotmi, H., Fachrozi, & Azizurrohman, M. (2023). Determining Company Value with Good Corporate Governance as Moderating Variable in Jakarta Islamic Index. Quality - Access to Success, 24(192), 368–375. https://doi.org/10.47750/QAS/24.192.44
Maulana, & Ahmad, S. W. (2021). PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Point Jurnal, 2. https://doi.org/doi.org/10.46918/point.v3i2.1171
Mulyani Sri, Amboningtyas Dheasey, F. A. (2016). WITH CAPITAL STRUCTURE AS INTERVENING VARIABLE ( IN PLANTATION SUB. 1–11.
Mutmainnah, N., & Wardhani, R. (2013). Analisis Dampak Kualitas Komite Audit Terhadap Kualitas Laporan Keuangan Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Indonesia, 10(2), 147–170. https://doi.org/10.21002/jaki.2013.08
Nabela, I., Fitriano, Y., & Hidayah, R. (2023). Return On Equity (ROA) Terhadap Nilai Perusahaan PT. Astra International TBK Tahun. Jurnal Ekombis Review, 11(2), 11. https://doi.org/10.37676/ekombis.v11i2
Nedelcu Mariana (Bunea), S. M. and ȚurleaCarmen. (2015). The Correlation Between External Audit And Financial Performance Of Banks From Romania. 17(9), 1273–1288.
Normasyhuri, K., Fauzi, F., & Suhaidi, M. (2022). Peran Moderasi Komite Audit dalam Hubungan Audit Tenure dan Reputasi KAP dengan Kualitas Audit. Owner, 6(4), 3901–3912. https://doi.org/10.33395/owner.v6i4.1142
Normasyhuri, K., & Natalelawati, I. (2022). Penentu Kualitas Audit dan Peran Moderasi Komite Audit. E-Jurnal Akuntansi, 32(10), 2915. https://doi.org/10.24843/eja.2022.v32.i10.p02
Nugraha, N. M., Fitria, B. T., Puspitasari, D. M., & Damayanti, E. (2021). Does Earning Per Share Affected By Debt To Asset Ratio and Debt To Equity Ratio ? PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(10), 1199–1209.
Nuhiu, A., Hoti, A., & Bektashi, M. (2017). Determinants Of Commercial Banks Profitability Through Analysis Of Financial Performance Indicators : Evidence From Kosovo. 0, 160–170.
Nuritami, A. D. P., Awalina, P., Srihastuti, E., & Agustin, B. H. (2024). Apakah Green Accounting dan Corporate Governance Berperan dalam Meningkatkan Nilai Perusahaan: Bukti dari Indonesia. Jurnal Proaksi, 11(3), 597–610. https://doi.org/10.32534/jpk.v11i3.6260
Pregled, E. (2023). Does Audit Quality Affect Companies Performance? Evidence Froem An Emerging Market. 74(2), 208–232.
Ratmono, D., Mail, R., Cahyonowati, N., & Janie, D. N. A. (2023). The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility. Environmental Economics, 15(1), 46–55. https://doi.org/10.21511/EE.15(1).2024.04
Safaruddin, Nurdin, E., & Indah, N. (2023). Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Urnal Akuntansi Dan Keuangan, 08(01), 2503–1635. https://jak.uho.ac.id/index.php/journal/article/view/71
Santoso, B. A., & Junaeni, I. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan. Jurnal Owner, 6(2), 1597–1609. https://doi.org/doi.org/10.33395/owner.v6i2.795
Sawitri, A. P., & Setiawan, N. (2019). Analisis Pengaruh Pengungkapan Sustainability Report, Kinerja Keuangan, Kinerja Lingkungan Terhadap Nilai Perusahaan. Journal of Business & Banking, 7(2), 1–8. https://doi.org/10.14414/jbb.v7i2.1397
Setiawanta, Yulita; Utomo, Dwiarso; Ghozali, Imam; Jumanto, J. (2020). Financial performance , exchange rate , and firm value : The Indonesian public companies case Financial Performance , Exchange Rate , and Firm Value : The Indonesian Public Companies Case.
Setiawati, L. P. E., Mariati, N. P. A. M., & Dewi, K. I. K. (2023). Pengaruh Kinerja Keuangan dan Ukuran terhadap Nilai Perusahaan. Remik, 7(1), 222–228. https://doi.org/10.33395/remik.v7i1.12024
Setiawati, P. N., & Wijaya, A. L. (2022). Pengaruh Kinerja Keuangan dan Komite Audit terhadap Nilai Perusahaan (Studi Pada BUMN Di Bursa Efek Indonesia) (Vol. 20, Issue 2). http://jurnalnasional.ump.ac.id/index.php/kompartemen/
Sitorus, R. R., & Rianti, H. P. (2020). Pengaruh Internet Financial Report dan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Pemoderasi. Jurnal Akuntansi Manajemen, 5(1), 1–17. https://doi.org/doi.org/10.52447/jam.v5i1.4192
Spence, M. (1973). The MIT press, job market signaling. The Quarterly Journal of Economics, 87(3), 355–374.
Suhadak, Kurniaty, Handayani, S. R., & Rahayu, S. M. (2019). Stock return and financial performance as moderation variable in influence of good corporate governance towards corporate value. Asian Journal of Accounting Research, 4(1), 18–34. https://doi.org/10.1108/AJAR-07-2018-0021
Sukmadilaga, C., Winarningsih, S., Yudianto, I., Lestari, T. U., & Ghani, E. K. (2023). Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries. International Journal of Energy Economics and Policy, 13(2), 509–515. https://doi.org/10.32479/ijeep.14071
Surya, D. (2024). The role of environmental management accounting in mediating green innovation to firm value : moderated by quality management The Role of Environmental Management Accounting in Mediating Green Innovation to Firm Value : Moderated by Quality Management. https://doi.org/10.32479/ijeep.15869.This
Susanti, W., Maieva, A. T., Triharyati, E., Nurhayati, Y., & Kesuma, I. M. (2025). Financial Performance As A Determinant Of Firm Value: The Moderating Influence Of Good Corporate Governance In Indonesian LQ45 Companies. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(2), 1949–1962. https://doi.org/10.37676/ekombis.v13i2.8034
Tsaniatuzaima, Q., & Maryanti, E. (2022). Pengaruh CR, ROA, DER terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi. Owner, 6(3), 2253–2265. https://doi.org/10.33395/owner.v6i3.880
Utami, E. S., & Wulandari, I. (2021). Pengaruh Penerapan Good Corporate Governance terhadap Nilai Perusahaan. JRAMB: Jurnal Riset Akuntansi Mercu Buana, 7(2), 206–211.
Wardhani, W. K., Titisari, K. H., & Suhendro, S. (2021). Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Dan Good Corporate Governance terhadap Nilai Perusahaan. Ekonomis: Journal of Economics and Business, 5(1), 37. https://doi.org/10.33087/ekonomis.v5i1.264
Wati, Y., Chandra, T., Irman, M., & Rahman, S. (2024). Green Accounting, Corporate Governance, Sustainable Development: The Moderating Effect of Corporate Social Responsibility. The Indonesian Journal of Accounting Research, 27(02), 213–242. https://doi.org/10.33312/ijar.786
Worokinasih, S., & Zaini, M. L. Z. B. M. (2020). The mediating role of corporate social responsibility (CSR) disclosure on good corporate governance (GCG) and firm value. Australasian Accounting, Business and Finance Journal, 14(1 Special Issue), 88–96. https://doi.org/10.14453/aabfj.v14i1.9
Wulanda, M., & Aziza, N. (2019). Pengaruh Corporate governance Terhadap Nilai Perusahaan Dan Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Manufaktur Go Public Di Indonesia. Aktsar, 2(1), 83–108. https://doi.org/doi.org/10.21043/AKTSAR.V2I1.5518
Yasmin, P., & Mulyani, D. S. (2025). Pengaruh Green Accounting, Corporate Social Responsibility dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Cendekia Ilmiah, 4(3), 1829–1844.
Yuniarti, R., & Soewarno, N. (2022). Green Innovation On Firm Value With Financial Performance As Mediating Variable : 27(2), 41–58.
Yusmaniarti, Febriyanti, & Astuti, B. (2020a). Pengaruh Penerapan Good Corporate Governance, Independensi Auditor Dan Kualitas Audit Terhadap Nilai Perusahaan. Jurnal Sains Manajemen Dan Bisnis Indonesia, 10(1), 50–67.
Yusmaniarti, Febriyanti, & Astuti, B. (2020b). Pengaruh Penerapan Good Corporate Governance, Independensi Auditor Dan Kualitas Audit Terhadap Nilai Perusahaan. Jurnal Sains Manajemen Dan Bisnis Indonesia, 10(1). https://doi.org/doi.org/10.32528/jsmbi.v10i1.3387
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Septi Wahyu Larasati, Putri Awalina, Beby Hilda Agustin
This work is licensed under a Creative Commons Attribution 4.0 International License.
