Article Per Year (5 Year)
p-Index From 2021 - 2026
3.138
P-Index
This Author published in this journals
All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Akuisisi : Jurnal Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Dinamisia: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) ACCRUALS (Accounting Research Journal of Sutaatmadja) JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) JASS (Journal of Accounting for Sustainable Society) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Pelita Masyarakat Journal of Management and Bussines (JOMB) JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Worksheet : Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Munawarah
Universitas Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Physics Public Health Social Sciences Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : worksheet jurnal akuntansi

 1 
UNLOCKING FIRM VALUE THROUGH CORPORATE GOVERNANCE : EMPIRICAL EVIDENCE FROM INDONESIA’S BASIC MATERIAL INDUSTRY Munawarah Munawarah; Gracelely A. Situmorang; May Hana Bilqis Rangkuti
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8189

Abstract

This study aims to analyze the effect of corporate governance implementation on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The independent variables include institutional ownership (IO), board of directors diligence (BDD), independent commissioners (IC), and audit committees(AC). The dependent variable, firm value, is measured using the Tobin’s Q ratio. This study employs a quantitative approach with multiple linear regression analysis. The sample was selected purposively, comprising 61 companies over 4 years of observation, yielding 244 data points. The results show that audit committees have a positive and significant effect. In contrast, institutional ownership, board of directors diligence, and independent commissioners do not have a significant effect on firm value.
Co-Authors Abigail Manurung Achmad Fahrudin Anggiat Parasion Purba Anggono Anggono Anjelika Halim Anton Wijaya Armey Sarumaha Arrico Arrico Bayu Wulandari Cindy Fransisca Dea Afrida Damanik Delyanti Azzumaritho Pulungan Diky Bagus Hariadi Ermayanti Sitanggang Ernita Marliani Halawa Estefania Graciela Ester Marianita Pangaribuan Fauziah Kumalasari Felicia Felicia Filbert Setiawan Giabrella Octavia Gracelely A. Situmorang Grasia Valleri Hanson Marcello Happy Calista Heri Afrilianto Manalu Hermanto Salim I. Ganda Pardosi Ike Rukmana Sari Jeffry Suryono Jenny Thalia Jovanka Kavita Kavita Keumala Hayati Kristina Limbong Ledy Mutiara Salsalina Br Tarigan Loise Chen Marlina Laia Matius Nainggolan Maulana Idham S Nasution May Hana Bilqis, May Hana Melkyory Andronicus Michael Gustandi Muhammad Agung Anggoro Nanci Tesalonika Sianturi Nofia Enjelina Sianturi Nova Girly Br Ginting Jawak Novita Lamria Simatupang Paulina Panjaitan pelina marbun Purba, Mas Intan Putri Marina Valentin Rensa U br. Ginting Roni Andreas Ketaren Rosalia Hutabarat Rosaulina Marpaung Saprina Sartika Dewi Sastrauli Doharni Sidauruk Sesy Enjelika Sinaga, Jholant Bringg Luck Amelia Br Siti Aisyah Nasution Siti Dini Siti Dini Sumita Dewi Manalu Susanti Melan Sijabat Suwandi Suwandi Syakina Syakina Taufik Akbar Parluhutan Tetty Yuliaty Vallencia Gracella Vania Valencia Vinka Natalova Nauli Silalahi Wenny Anggeresia Ginting Wenny Anggeresia Ginting Wenny Anggresia Ginting Wilisra Wilfrida Marbun Yeni Octaviani Zalukhu Yuni Lestari Br Sitepu