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Journal : JAF- Journal of Accounting and Finance

PENGARUH FAMILY CONTROL, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Anthony Holly; Kunradus Kampo; Robert Jao; Theresia Cindy Lauren Jip
JAF (Journal of Accounting and Finance) Vol 6 No 2 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i2.4317

Abstract

The purpose of this study is to analyze the effect of family control, size, growth and leverage on firm value. The type of research used in this research is explanatory research. The theory used in this research is agency theory and signaling theory. The sample used is all companies in the consumption sector listed on the IDX with the sampling technique, that is purposive sampling. The sampling criteria are as follows 1.) Companies that have complete financial reports for the 2017-2019 period. 2.) Companies that issue financial statements consecutively during the 2017-2019 period. The research method uses regression linear analysis to determine the relationship between the dependent, and independent variable.The results of this study indicate that family control has a negative and significant effect on firm value. Variable size has a positive and significant effect on firm value. Variable growth has a positive and significant effect on firm value, and leverage has a negative and significant effect on firm value
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Dan Manajemen Aset Terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Ana Mardiana; Paulus Tangke
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5642

Abstract

The purpose of study is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method resulting 44 company as sample. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value Keywords : Institutional Ownership, Size, Asset Management, Firm Value
Pengaruh Komite Audit Dan Kepemilikan Asing Terhadap Nilai Perusahaan Yang Dimediasi Oleh Sustainability Report Holly, Anthony; Tangke, Paulus; Jao, Robert; Tanri, Eveline Pricilia
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.7033

Abstract

The purpose of this study is to examine the effect of audit committee, foreign ownership, and sustainability reports on firm value, and examine the effect of audit committees and foreign ownership on firm value mediated by sustainability reports.This study uses agency theory which explains the agency relationship between principals and agents, as well as stakeholder theory which explains the relationship between companies and their stakeholders. This study uses a purposive sampling method, namely a sample selection method that meets predetermined criteria so that the number of samples that meet the criteria is 33 companies for each period from the entire population of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The data analysis method used in this study is path analysis and mediation hypothesis testing using the sobel test. The results of this study indicate that the audit committee has a positive and significant effect and foreign ownership has a positive but not significant effect on the sustainability report. The audit committee has a positive but not significant effect on firm value, and foreign ownership and sustainability report have a positive and significant effect on firm value. This study also shows that sustainability reports are able to mediate the effect of audit committees on firm value, while sustainability reports are not able to mediate the effect of foreign ownership on firm value. Keywords : Foreign Ownership, Audit Committee, Firm Value, Sustainability Report
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Alfonsus Jantong Alpius Ada Ana Mardiana Ana Mardiana Andi Ruslan Andi Ruslan Anita Holly Anthoni Limang Anthony Holly Anthony Holly Anthony Holly Anthony Holly Anthony Holly Ardi Tjiang Y. Suryady Asri, Marselinus Atmakusuma, Cheryl Natasya Aurell Pricillia Putri Tamo Bakrie, Irene Beauty Beauty Beauty Beauty Belinda Belinda Biggy Biggy Biggy, Biggy Biggy, Biggy Bill Kreshna Loandy Bunga, Yulisna Cherry Cendana Chintia Jimmiawan Christina Gosal Cicilia Erna Susilawati Cristiani Djurnaidi David Jimmiawan Della Amelia Coeputra Djabir Hamzah, Djabir Edo, Theobaldus Juniardy Edo Elisabeth Supriharyanti Erica Honasan Ho Exel Chandra Florencia Irene Purwanto Fransiskus Eduardus Daromes Fransiskus Randa Gagaring Pagalung Gracia E. Lauren Harimurti, Yohanes Ho, Devina Hogianto, Marselinus Adry Holly Anthony Holly Holly, Anthony Imelda The Jackson Thungadi Jamaluddin Majid Jessica Juang Kampo, Kunradus Kampo, Kunradus Kevin Hamdani Putra Kunradus Kampo Kusuma, Wilson Laba, Abdul Rakhman Laorens, Evelyn Lasty Agustuty Laurentius Christian Oktavianus Leonardo Gohari Liviana Tansil Luis Glinka Vinsensius Rumagit Lukman Lukman Lukman Mardiana, Ana Mario Oktavianus, Mario Marselinus Asri Mediaty Michael Alexander Rotty Monica Monica Pratiwi Lukas Natalya Thody Nontji, Meifilia OKTAVIANUS PASOLORAN Olyvia Prameswari Patandianan, Tripentita Loto Paulus Tangke Paulus Tangke Paulus Tangke Rachmat Samparaya Reynaldi Fansurya Rifaldy Wiasal Rivaldy Riza Praditha Ruslan, Andi Sariri, Harly Surya Dharmawan Tungka Suwandi Ng Suwandi Ng Tandiamal, Fritzline Geralda Tangke, Paulus Tanri, Eveline Pricilia Teri Theodorus, Kevin Chandra Theresia Cindy Lauren Jip Tunandar, Bryan Frenli Tuwo, Lukman Welly Salipadang William Jose Sutadji Yono, Benhard