| Home

Overview


Original Research

OUTER MODEL ASSET STRUCTURE’S, CAPITAL STRUCTURE’S, PROFIT MANAGEMENT, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND FINANCIAL HEALTH ON CORPORATE VALUE WITH GOOD CORPORATE GOVERNANCE AS MODERATION

NANOK FITRIYADI S 1, SLAMET RIYADI 2, and HWIHANUS 3.

Vol 19, No 06 ( 2024 )   |  DOI: 10.5281/zenodo.12204066   |   Author Affiliation: Fakultas Ekonomi Dan Bisnis, Universitas 17 Agustus 1945 Surabaya 1,2,3.   |   Licensing: CC 4.0   |   Pg no: 505-527   |   Published on: 19-06-2024

Abstract

The purpose of this study is to decide the outer model of asset structure and capital structure, earning management, corporate social responsibility disclosure (CSRD) and financial health on corporate value with good corporate governance (GCG) as moderation. The population in this study is Mining Sector Companies. The number of mining companies listed on the Indonesia Stock Exchange is 48 companies. The sampling method in this study uses the type of Nonprobability sampling with Purposive sampling techniques so that 10 qualified Company samples are obtained. This research uses secondary data or information processed using statistical methods and PLS software. The data analysis method used is Partial Least Square (PLS). Based on the results of the study, it was found the research model that has a loading factor below 0.5 will be eliminated because it does not describe the variable. Indicators that must be eliminated are Fix Asset Ratio, Total Asset Ratio, KL, KS, Accountability, responsibility, fairness, earning per share, and price earning ratio. Based on the results of the construct reliability and validity test on the option average variance extracted (AVE), all variables have values greater than 0.5, meaning that the variables used in this study are declared valid in measuring latent variables. Based on the results of the factor loading test, it was found that the factor loading value was greater than the crossloading value so that it can be said that the indicators in the assessment of the variables used in this study are valid.


Keywords

Asset Structure, Capital Structure, Corporate Social Responsibility Disclosure, Financial Health, Good Corporate Governance.