Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Hasnah, Alfilailatul
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence Of The Board Of Directors’s Size, Independent Board Of Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, And Foreign Ownership On Firm Value Hasnah, Alfilailatul; Wulandari, Putu Prima
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the board of directors’ size, independent board of commissioners, audit committee, managerial ownership, institutional ownership, and foreign ownership on firm value measured by Tobin's Q. The unit of analysis in this study includes all company sectors listed on the Indonesia Stock Exchange (IDX) in 2023. The sample was selected using purposive sampling, resulting in 179 companies. The data analysis method employed is multiple regression analysis using Statistical Product and Service Solutions (SPSS) version 24. The results indicate that independent commissioners, audit committees, managerial ownership, institutional ownership, and foreign ownership have significant positive effects on firm value, whereas board size has a significant negative impact. These findings suggest that firm value can be enhanced by increasing the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership, and foreign ownership. However, a larger board size may reduce firm value.
Co-Authors Putu Prima Wulandari