OPINI AUDITOR SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PERBANKAN TAHUN 2015 – 2017

Abstract

ABSTRACT

Research  which  test  the  relationship  of  good  corporate  governance  to  firm  value  show  inconsistent  results.  Besides  there  are  still  few  research  who  use  audit  opinion  as  a  variable  that  affects  the  value  of  the  company.  This study provides the auditor's opinion about the moderate impact of good corporate governance on the value of banking companies in 2015-2017. This study uses data analysis to conduct an overall sample survey of 43 banking companies listed on the Indonesia Stock Exchange. Observations for the period 2015-2017, with a total of 129 samples. This finding confirms that institutional ownership, independent committees and audit committees have a positive impact on company value. Although the results of research on good corporate governance by management ownership agents do not affect the value of the company. The auditor's opinion as a moderator of good corporate governance shows the positive impact of corporate governance on the value of the company.

Keywords: good  corporate  governance, the auditor’s opinion, the value of the company.