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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Danul Ilham
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Influence of Good Corporate Governance, Fraudulent Financial Statements, and Company Size on Company Value Danul Ilham; Arif Bijaksana Z; M. Farhan Rusmawan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6451

Abstract

This study to show the influence of Good Corporate Governance, Fraudulent Financial Statements, and Firm Size to Firm Value. The sample used in this study is based on the Property, Real Estate, and Building Construction sectors included in the DES index during the 2017-2019 period. By using purposive sampling method obtained sample based on annual report as many as 108 companies that have been in selection and meet the criteria. In the multiple regression test, the results of this study indicate that firm size has a significant negative effect on firm value, while Good Corporate Governance and Fraudulent Financial Statements have no significant effect on firm value.
Co-Authors Arif Bijaksana Z M. Farhan Rusmawan