Inayah Romzy, . (2025) PENGARUH TATA KELOLA DAN ARUS KAS TERHADAP NILAI PERUSAHAAN DENGAN DEWAN DIREKSI SEBAGAI VARIABEL MODERASI DI TIGA NEGARA ASEAN. Pengaruh Tata Kelola dan Arus Kas Terhadap Nilai Perusahaan dengan Dewan Direksi sebagai Variabel Moderasi di Tiga Negara ASEAN, 4 (5). pp. 1772-1790. ISSN 2829-7334
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Abstract
Governance reforms in Indonesia, Malaysia, and Singapore have continued to evolve since the Enron scandal. Indonesia issued the GCG guidelines (2006), Malaysia revised the MCCG, and Singapore implemented the “comply or explain” approach. This study examines the effects of CSR, BOC (Board of Commissioners), audit committee, and OCF (Operating Cash Flow) on firm value, with BOD (Board of Directors) as a moderating variable, focusing on manufacturing companies during 2021–2023. This causal-comparative study uses SPSS 27. The results show that OCF has a significant effect on firm value without BOD moderation. Cross-country analysis including country dummy variables indicates no difference in firm value among the three countries. With BOD as a moderator, the influence of BOC becomes significant. The audit committee’s effect is stronger in Singapore than in Indonesia, while the influence of BOC is weaker in Malaysia and Singapore compared to Indonesia.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Firm Value; CSR; Audit Committee; BOC; OCF; BOD. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | INAYAH ROMZY |
| Date Deposited: | 15 Aug 2025 07:30 |
| Last Modified: | 15 Aug 2025 07:30 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37677 |
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