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All Journal Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA
Okta Karina Hardanti
STIE Wiyatamandala, Jakarta, Indonesia
Economics, Econometrics & Finance

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The Influence of Good Corporate Governance , Firm Size, Liquidity, and Dividend Payout Ratio on Firm Value in IDX80 Companies Listed on the Indonesia Stock Exchange for the Period 2020-2024 Dewi Rismawati; Okta Karina Hardanti
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3387

Abstract

This study aims to analyze the influence of Good Corporate Governance , firm size , liquidity , and dividend payout ratio on Firm Value in companies included in the IDX80 index on the Indonesia Stock Exchange during the period 2020–2024. The study uses a quantitative approach with an associative design and utilizes secondary data obtained from financial statements, annual reports, and company stock price data. The research sample consisted of 22 companies selected using a purposive sampling technique based on consistency of membership in the index, completeness of reports, and availability of research data. Data analysis was performed using IBM SPSS Statistics version 26 through descriptive statistics, classical assumption testing, multiple linear regression, and partial and simultaneous tests. The results show that Good Corporate Governance has a negative effect on Firm Value , while firm size , liquidity , and dividend payout ratio have no effect on Firm Value . Simultaneously, all independent variables have an effect on Firm Value . These findings indicate that the effectiveness of corporate governance is more decisive for investor assessment than the proportion of independent commissioners, while company size, liquidity, and dividend policy have not been the main factors in the formation of company value in IDX80 companies.
Tax Avoidance pada Perusahaan Consumer Non-Cyclicals di BEI: Bukti Empiris Ukuran Perusahaan, Leverage, Profitabilitas dan Intensitas Modal Periode 2022-2024 Silva Vernawati; Okta Karina Hardanti
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3635

Abstract

Kajian ini menelaah sejumlah karakteristik finansial yang berkaitan dengan upaya korporasi menekan kewajiban fiskalnya pada emiten industri kebutuhan dasar di pasar modal Indonesia sepanjang 2022-2024. Informasi empiris dihimpun dari publikasi tahunan dan laporan keuangan yang telah memperoleh pemeriksaan auditor. Penyaringan berdasarkan kriteria tertentu menghasilkan 93 unit pengamatan lintas entitas dan waktu yang selanjutnya dianalisis menggunakan estimasi panel. Variabel respons dinyatakan melalui proporsi beban pajak terhadap laba sebelum pajak. Adapun faktor penjelas dibentuk dari logaritma natural total aset, perbandingan keseluruhan liabilitas dengan aset, laba bersih relatif terhadap aset, serta proporsi aset tetap dalam keseluruhan aset. Diagnostik Chow-Hausman menetapkan estimator fixed-effects sebagai spesifikasi yang paling sesuai. Estimasi empiris memperlihatkan bahwa peningkatan skala korporasi dan penguatan kapasitas menghasilkan laba berkaitan secara nyata dengan penurunan proporsi beban pajak. Kondisi tersebut mengisyaratkan semakin intensifnya strategi efisiensi fiskal. Sebaliknya, ketergantungan terhadap pembiayaan berbasis utang dan besarnya investasi pada aset berwujud belum memberikan kontribusi statistik yang meyakinkan. Nilai adjusted R-squared sebesar 60,3535% mengindikasikan bahwa kombinasi prediktor dalam model mampu menerangkan sebagian besar variasi perilaku fiskal entitas sampel.
Co-Authors Dewi Rismawati Silva Vernawati