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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business
Nazwa Salsa Safira Mayani
Universitas Negeri Surabaya
Economics, Econometrics & Finance

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Pengaruh Mekanisme Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Kesehatan yang Terdaftar di BEI Tahun 2022-2024 Nazwa Salsa Safira Mayani; Nova Ajika Firmansyah; Nabila Putri Andriawan; Laili Dhurrotun Nafisa; Aulia Putri Dewi Kartika Sari; Tiara Dwi Rizqianti; Rohmawati Kusumaningtias; Ambar Kusumaningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1542

Abstract

This study aims to analyze the effect of corporate governance mechanisms (managerial ownership, institutional ownership, independent commissioners, and audit committee) and financial performance (Return on Assets and Return on Equity) on firm value in healthcare sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The population consists of all healthcare sector manufacturing companies listed on the IDX, with a sample of 84 observations selected using purposive sampling. The analytical method used is multiple linear regression with SPSS. The results of classical assumption tests indicate that the data are normally distributed, with no multicollinearity or heteroscedasticity, but positive autocorrelation is present. The regression results show that partially, only institutional ownership has a positive and significant effect on firm value at ? = 0.05, while managerial ownership, independent commissioners, ROA, and ROE have no significant effect. The Adjusted R Square value of 0.037 indicates that only 3.7% of the variation in firm value is explained by the six independent variables, while the remaining 96.3% is explained by other variables outside the model. In conclusion, institutional ownership plays an important role in increasing firm value, but the overall model has limitations due to autocorrelation and low explanatory power. Future research should expand the sample, extend the observation period, and include additional variables such as firm size, leverage, and dividend policy. This study contributes to the literature on corporate governance and firm value in the healthcare sector during the post-pandemic recovery period.
Co-Authors Ambar Kusumaningsih Aulia Putri Dewi Kartika Sari Laili Dhurrotun Nafisa Nabila Putri Andriawan Nova Ajika Firmansyah ROHMAWATI KUSUMANINGTIAS Tiara Dwi Rizqianti