Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal EMT KITA

Efek Jumlah Dewan Direksi dan Komite Audit Terhadap Nilai Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Rusnaidi; Tarmizi; Rizki Munazar
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.487

Abstract

This study aims to examine the effect of the number of boards of directors and the number of audit committees on firm value. This research is a sample study, which includes 111 manufacturing sector companies during the 2017-2019 observation year with certain criteria. The analytical method used is the fixed effect panel data regression model. The results of this study found that the number of the board of directors has a positive and significant effect on firm value. While the number of audit committees had a not significant effect on firm value.
Efek Penghindaran Pajak, Tata Kelola, dan Sumber Pendanaan terhadap Nilai Perusahaan. Rusnaidi; Tarmizi Gadeng; Wulan Dari
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.645

Abstract

This study aims to examine the effect of tax avoidance, governance and funding sources on firm value. This research is a sample study, which includes 300 companies from 706 companies in the manufacturing sector during the 2017-2020 observation year with certain criteria. The analytical method used is fixed effect panel data regression model. The results of this study found that tax avoidance and funding sources have a negative effect on firm value. Corporate governance has a positive effect on firm value.