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All Journal Owner : Riset dan Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Finansha: Journal of Sharia Financial Management Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Abdimas Musi Charitas Jurnal Pengabdian Pelitabangsa Samakta: Jurnal Pengabdian Kepada Masyarakat
Tikaromah, Oom
Universitas Pelita Bangsa
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Good Corporate Governance Strategy and Firm Value: The Moderating Role of Firm Size Hidayat, Taufik; Nurjanah, Rina; Tikaromah, Oom; Ramadhan, Fauzan Gilang
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2772

Abstract

This study analyses the effect of Good Corporate Governance (GCG) on firm value in the property and real estate sector in Indonesia, with firm size as a moderating variable. The phenomenon of fluctuating stock prices and decreasing company value in this sector is the background of the study. GCG is measured through the board of directors, board of commissioners, and audit committee, while firm value is calculated by Price Book Value (PBV). The research sample consisted of 24 property and real estate companies listed on the Indonesia Stock Exchange during the period 2013-2024, using a purposive sampling technique. The data was analysed using panel data regression with e-Views. The results indicate that the board of directors has a positive impact on firm value, whereas the boards of commissioners and the audit committee have no significant effect. Firm size weakens the effect of the board of directors on firm value, but does not moderate the effect of the board of commissioners and the audit committee. The findings indicate the complexity of the relationship between GCG, firm size, and firm value in the property and real estate sector in Indonesia. This research enriches agency and signaling theories, and shows that the role of the board of directors has a greater influence on smaller firms, suggesting that larger firms need to develop adaptive governance mechanisms to enhance the board’s effectiveness
Co-Authors Adibah Yahya Ardiyan, Ardiyan Bayu Prasetyo, Bayu Dede Puspa Pujia Dhebora Aldha Hutama Eka Avianti Ayuningtyas Filda Rahmiati Fitria Amalia, Fitria harisandi, Prasetyo Joni Heruwanto N. Nurjanah Neng Asiah Nining Yuningsih Nurhidayah, Rika Nurjanah, Rina Purnama, Mega lenita Ramadhan, Fauzan Gilang Ridwan Muhsoni Rika Nurhidayah Rina Nurjanah Sahirah, Anisa Maulidatus Sarjaya, Sarjaya Sumarsid Sumarsid Taufik Hidayat Yahya, Adibah Yuliani, Reva Yusriani, Sri Zaky, Yazid Ilham