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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Research Horizon Jurnal Bakti Humaniora Edusight Jurnal Pengabdian Masyarakat (EduJPM)
Bambang Ahmad Indarto
Universitas Ngudi Waluyo
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Good Corporate Governance and Firm Size on Firm Value with Family CEO as Moderator Silvina, Agna; Indarto, Bambang Ahmad
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1060

Abstract

Generational transitions in Indonesian family businesses are analyzed via Howe and Strauss’s Generational Theory to evaluate their impact on firm value. This research aims to analyze the influence of good corporate governance mechanisms and firm size on firm value with the family CEO as a moderating variable. This quantitative study of IDX-listed family firms (2019–2024) uses purposive sampling and analyzes data with multiple linear regression and MRA. The simultaneous results indicate that independent commissioners, audit committees, board of directors, and firm size significantly influence firm value. The findings indicate that independent commissioners, audit committees, and firm size exert a positive and significant influence on family firm value, whereas the board of directors does not demonstrate a significant effect. Furthermore, the presence of a family CEO strengthens the positive relationship between independent commissioners, audit committees, and firm size and firm value, but does not moderate the relationship between the board of directors and firm value. These results imply that strengthening governance quality and aligning leadership structure are essential strategies for enhancing value creation in family firms. The findings confirm Howe and Strauss’s theory that modern leadership professionalism preserves family legacy and boosts investor confidence.
Co-Authors Ani, Dewi Ari Aqil, Nur Ilham Bulan Karima Nurani Dewi Ari Ani Eko Budiyanto, Ari Eko Budiyanto Ari Fitri Dwi Jayanti Ismiyati Meida Rachmawati Silvina, Agna Sudiyono Sudiyono Tantra, Arda Raditya Widagdo, Teguh Harso