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All Journal Journal of Economic, Bussines and Accounting (COSTING) Inovasi: Jurnal Ilmiah Ilmu Manajemen eCo-Buss Jurnal STEI Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Mayang Sari Edastami
Universitas Esa Unggul
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE INFLUENCE OF LIQUIDITY, CORPORATE GOVERNANCE AND INVESTMENT OPPORTUNITIES ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE Kurnia Hidayanti; Mayang Sari Edastami
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22936824

Abstract

This research examines the impact of liquidity, independent commissioners, institutional ownership, audit committees and investment opportunities on firm value, as well as to examine the role of firm size as a moderating variable. This quantitative study utilizes secondary data obtained from the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. Through purposive sampling, a sample of 35 companies was selected, resulting in a total of 140 observations. Data analysis was conducted using panel data regression via EViews software. The results indicate that, individually, liquidity, independent commissioners, institutional ownership, audit committees, and investment opportunities do not have a significant effect on firm value. Moderation analysis reveals that firm size does not strengthen the influence of liquidity, independent commissioners, institutional ownership, or investment opportunities on firm value. However, firm size was found to significantly strengthen the influence of the audit committee on firm value. These findings suggest that an increase in firm value is determined not only by financial conditions or the presence of corporate governance mechanisms but also by the effectiveness of the audit committee in supporting the quality of financial reporting, compliance with accounting standards and information transparency, particularly in large companies.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, TRADING VOLUME ACTIVITY, TOTAL ASSET TURNOVER, AND LEVERAGE ON STOCK RETURNS WITH PROFITABILITY AS CONTROL Inviolata Dua Sareng; Mayang Sari Edastami
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22959003

Abstract

This study aims to examine the effect of Institutional Ownership, Trading Volume Activity (TVA), Total Asset Turnover (TATO), and Leverage on Stock Returns, with Profitability serving as a control variable. The research objects were companies in the industrial sector listed on the Indonesian Stock Exchange (IDX) during the six-year observation period from 2019 to 2024. The study population consisted of 22 industrial sector companies. The sample was selected using a purposive sampling method based on predetermined criteria, resulting in 132 firm-year observations. Multiple linear regression analysis was employed to examine the relationship between the independent variables and the dependent variable. Prior to hypothesis testing, descriptive statistical analysis and classical assumption tests were conducted to ensure the adequacy of the data and the regression model. The results indicate that Institutional Ownership, Trading Volume Activity, Total Asset Turnover, and Leverage simultaneously have a significant effect on Stock Returns. Partially, Institutional Ownership has a significant negative effect on Stock Returns, while Trading Volume Activity and Total Asset Turnover have significant positive effects on Stock Returns. Meanwhile, Leverage has no significant effect on Stock Returns.
Co-Authors Agus Munandar Arlin Prisilia Dredge Brian Argaries Inviolata Dua Sareng Iriyanti Iriyanti Kurnia Hidayanti