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All Journal Prosiding Seminar Nasional INDOCOMPAC Primanomics : Jurnal Ekonomi & Bisnis Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Aplikasi Akuntansi Journal of Business and Applied Management Indonesian Journal of Accounting and Governance Dinasti International Journal of Management Science Jurnal Akuntansi Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan JURNAL LENTERA AKUNTANSI Jurnal Administrasi Kantor Journal of Accounting and Finance Management (JAFM) Journal of Law, Poliitic and Humanities Media Ilmiah Akuntansi Eastasouth Journal of Effective Community Services The Es Accounting and Finance Jurnal Penelitian Akuntansi Equity Indonesian Journal of Accounting and Governance
Yohanes Mardinata Rusli, Yohanes Mardinata
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Business and Applied Management

 1 
Pengaruh Independent Board of Commissioners, Institutional Ownership, and Audit Committee terhadap Firm Value Yohanes Mardinata Rusli; Piter Nainggolan; Juan Carlos Pangestu
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2136

Abstract

High company value is the expectation of company owners, because with high value shows the prosperity of shareholders is also high so that shareholders will invest their capital in the company. This can be done by implementing governance that is expected to increase the value of the company through increasing shareholders. This article examines the influence of Independent board of commissioners, Institutional Ownership, and Audit Committees on Firm Value. This research was conducted by collecting corporate data obtained from the financial statements of manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2018 with a sample of 25 companies with observations for 3 (three) years using a purposive sampling method that aims to get a representative sample in accordance with the criteria determined by researchers. The total data processed is 75 units of analysis data. The type of data used is secondary data in the form of company annual reports. The testing tool used is Eviews 9 which consists of Descriptive Statistics Test, Classic Assumption Test, Model Selection Test, and Hypothesis Test. The results showed that the results of selecting the right model for this study were the Random Effect Model (REM). The results of this study indicate that, Independent board of commissioners and Institutional Ownership have no effect on Firm Value. While the results of other studies indicate that the Audit Committee influences Firm Value. Based on the results of this study, companies are expected to pay more attention to the existence of independent commissioners, audit committees and institutional ownership to strengthen good governance and consider investing in one company. Keywords: Independent board of commissioners, Intitutional Ownership, Audit Committee, Firm Value ABSTRAK Nilai perusahaan yang tinggi menjadi harapan para pemilik perusahaan, sebab dengan nilai yang tinggi menunjukan kemakmuran pemegang saham juga tinggi sehingga pemegang saham akan menginvestasikan modalnya kepada perusahaan tersebut. Artikel ini meneliti mengenai pengaruh dari Independent board of commissioners, Intitutional Ownership, dan Audit Committee terhadap Firm Value. Penelitian ini dilakukan dengan mengumpulkan data data perusahaan yang diperoleh dari laporan keuangan perusahaan industri manufaktur pada sektor barang konsumsi yang tercatat dalam Bursa Efek Indonesia (BEI) pada periode tahun 2016 sampai tahun 2018 dengan jumlah sampel perusahaan sebesar 25 perusahaan dengan menggunakan metode purposive sampling yang bertujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan peneliti. Jenis data yang digunakan yaitu data sekunder berupa laporan tahunan perusahaan. Alat pengujian yang digunakan yaitu Eviews 9 yang terdiri dari pengujian Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Pemilihan Model, dan Uji Hipotesis. Hasil penelitian menunjukan bahwa hasil dari pemilihan model yang tepat untuk penelitian ini adalah Random Effect Model (REM). Hasil penelitian ini menunjukan bahwa, Independent board of commissioners dan Intitutional Ownership tidak berpengaruh terhadap Firm Value. Sedangakan hasil penelitian lainnya menunjukan bahwa Audit Committee berpengaruh terhadap Firm Value. Berdasarkan hasil penelitian ini, perusahaan diharapkan lebih memperhatikan keberadaan komisaris independent, komite audit dan kepemilikan institusional untuk memperkuat tata kelola yang baik dan mempertimbangkan dalam melakukan investasi di satu perusahaan.
PENGARUH DIVIDEN POLICY DAN DEBT POLICY TERHADAP FIRM VALUE YANG DIMODERASI OLEH PROFITABILITY Yohanes Mardinata Rusli
Journal of Business & Applied Management Vol 12, No 1 (2019): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.926 KB) | DOI: 10.30813/jbam.v12i01.1617

Abstract

ABSTRACTCompany value is an investor's perception of a company that is often associated with stock prices in the market. The value of the company to be a reflection of the true value of the assets the company formed from the value of the indicator is influenced by stock market investment opportunities. The existence of investment opportunities can provide a positive signal about the company's future growth that can increase shareholder value. The purpose of this study was to examine the effect of dividend policy, debt policy and profitability on the value of the company in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange the period 2013 to 2016.The population used in this study is a company manufacturing consumer goods industry sector listed in Indonesia Stock Exchange (BEI) in the year 2013 to 2016. The data is secondary data using literature study. The sampling method uses purposive sampling technique, obtained as many as 17 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24, where the statistical model used is multiple regression analysis.The results in this study are dividend policy and debt policy without moderation or moderation, namely profitability variables, have a significant and positive influence on firm value. The sample used in this study only focused on manufacturing companies in the consumer goods industry sector listed on the IDX, so that it cannot be generalized to other sectors. For further research it is recommended to enlarge the research sample not only to manufacturing companies in the consumer goods industry sector, but to companies in other sectors such as mining, plantations, services, and other sectors.Keywords: Dividen policy, debt policy, firm valueABSTRAKNilai perusahaan merupakan persepsi investor terhadap suatu perusahaan yang sering dikaitkan dengan harga saham dipasar. Nilai perusahaan menjadi cerminan dari nilai sebenarnya atas aset perusahaan yang dibentuk dari nilai indikator yang dipengaruhi oleh peluang investasi pasar saham. Keberadaan peluang investasi bisa menyediakan signal yang positif tentang pertumbuhan perusahaan di masa depan yang bisa meningkatkan nilai pemegang saham. Penelitian ini bertujuan untuk menguji pengaruh dividend policy, debt policy dan profitability terhadap firm value pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2013-2016.Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013 sampai dengan 2016. Data yang diperoleh merupakan data sekunder dengan menggunakan studi kepustakaan. Metode pengambilan sampel menggunakan teknik purposive sampling, diperoleh sebanyak 17 perusahaan sebagai sampel penelitian selama empat tahun. Analisis pada penelitian ini menggunakan program software Statistical Product and Service Solutions (SPSS) versi 24.0, dimana model statistika yang digunakan adalah analisis regresi berganda.Hasil dalam penelitian ini adalah kebijakan dividen dan kebijakan hutangbaik tanpa moderasi ataupun dengan pemoderasi yaitu variabel profitability, memiliki pengaruh yang signifikan dan positif terhadap firm value.Sampel yang digunakan dalam penelitian ini hanya terfokus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI, sehingga tidak dapat digeneralisasikan pada sektor lain. Untuk penelitian selanjutnya disarankan memperbesar sampel penelitian tidak hanya terbatas pada perusahaan manufaktur sektor industri barang konsumsi saja, tapi pada perusahaan di sektor lain seperti pertambangan, perkebunan, jasa, dan sektor lainnya.Kata Kunci: kebijakan dividen, kebijakan hutang, firm value.
Co-Authors Albertha Cristy Aprilliani, Jessica Ardillah, Kenny Ardillah, Kenny Asih, Yuli Chiputri, Helen Daniel Wijaya David Harianto Eka Dian Rani Fransiska Fransiska Hakki, Tandry Whittleliang Irwan Jetro Sihombing Kandi Sofia Senastri Dahlan Koe Ketty Muhamad Habib Nainggolan, Piter Pangestu, Juan Carlos Parlindungan Banjarnahor Phebyana Margaretha Piter Nainggolan Prasetyo, Aries Heru Saragih, Rio Lambardo Surjadi, Merna Whittleliang Hakki, Tandry