CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI DARI PENGARUH ECONOMIC VALUE ADDED TERHADAP SHAREHOLDER VALUE
This research is conducted to obtain empirical evidence that (1) there is an influence of Economic Value Added on shareholder value, (2) the influence of corporate governance practices as a moderating variable of Economic Value Added and shareholder value relationship. The sample used in this research is non financial company that listed in Indonesia Stock Exchange (ISE) period 2003 - 2007. A regression analysis with interaction is use to test the hypothesis. Hypothetical test results show that Economic Value Added have a positive influence on shareholder value. Besides that, test results also show that corporate governance is a moderating variable to the influence of Economic Value Added on shareholder value. In other word, we can say that corporate governance practices can strengthen the influence of Economic Value Added on shareholder value.
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