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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Muhammad Zakiah Salsabila
Universitas Pembangunan Nasional "Veteran" Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Sektor Kesehatan yang Terdaftar di BEI 2022 2024 Muhammad Zakiah Salsabila; Oryza Tannar
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3257

Abstract

The purpose of this paper was to investigate the ways in which financial performance and the implementation of Good Corporate Governance affect firm value in healthcare companies that were listed on the Indonesia Stock Exchange from 2020 to 2022. The independent board of commissioners, institutional ownership, audit committee, and Return on Assets (ROA) are the explanation variables used in this paper. Healthcare firms listed on the Indonesia Stock Exchange were the subject of this paper. A quantitative method with a causal-associative framework was used, and Tobin's Q was used to determine firm value. Sample selection menggunakan purposive sampling menghasilkan 24 perusahaan dengan total 72 observational data points. The main source of the data was the firms' annual reports, which were then subjected to multiple linear regression analysis using SPSS software. The results show that the audit committee, ROA, and independent board of commissioners were unable to contribute to company value in a way that was statistically significant. Institutional ownership, on the other hand, showed a favourable and noteworthy impact to business value. These results suggest that institutional investors play a significant role in strengthening corporate oversight procedures and promoting increased investor confidence in healthcare industry businesses.
Co-Authors Oryza Tannar