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All Journal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Azzahra, An
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Economics, Econometrics & Finance

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The Effect of Profitability And Liquidity on The Value of Non Cyclical Consumer Sector Companies Listed on The Indonesia Stock Exchange (IDX) In 2019-2023 Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Azzahra, An
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.515

Abstract

The purpose of this study is to examine how productivity and liquidity affect the value of non-cyclical buyer division companies listed on the Indonesia Stock Exchange between 2019 and 2023. Return on Assets (ROA) is used in this study to quantify productivity, while the Debt to Equity Ratio (DER) is used to measure liquidity. Quantitative data that is based on reliable information from relevant firm budgeting explanations is employed. Different straight relapse is the explanatory technique linked, allowing researchers to identify significant relationships between the subordinate variable (firm esteem) and the autonomous components (ROA and DER). In addition to providing important information for financial experts and business management to use when making critical decisions, this study is expected to yield deep insights into how benefit and liquidity impact firm value. The results of this study are expected to enhance writing about factors that affect firm value and increase knowledge of the importance of controlling profitability and liquidity in advancing business performance in the capital display.
The Influence of Board of Commissioners Size, Board of Directors Size, and Audit Committee on the Valuation of Companies in the Technology Sector Listed on the Indonesia Stock Exchange (BEI) Tamba, Rani; Safitri, Tsamara; Panjaitan, Gloria; Athaya, Nada; Azzahra, An
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i1.784

Abstract

The swift growth of Indonesia’s technology industry demands that companies not only lead in innovation but also adopt strong corporate governance practices to ensure long-term value creation. This research seeks to empirically analyze the impact of corporate governance structure—which includes the size of the Board of Commissioners, the size of the Board of Directors, and the presence of an Audit Committee—on firm value within the technology sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Employing a quantitative method with multiple regression analysis, the study utilizes data derived from the annual reports of companies selected through purposive sampling. Firm value is assessed using the Price to Book Value (PBV) as the primary indicator. The findings reveal that, individually, the sizes of both the Board of Commissioners and the Board of Directors do not significantly affect firm value. However, the presence and active involvement of an Audit Committee positively and significantly influence firm value. When considered collectively, the three governance variables exert a significant impact on firm value. These results suggest that effective corporate governance depends not merely on the number of supervisory roles but more on the quality and collaboration among governance components, which enhance transparency, accountability, and investor trust. This study offers valuable insights for corporate management, investors, and regulators in improving governance frameworks.
Co-Authors Athaya, Nada Delani, Maisya Izzati, Dina Lubis, Nurmala Panjaitan, Gloria Parsi, Citra Safitri, Tsamara Silitonga, Claudia Sitorus, Atikah Tamba, Rani Yolanda, Nabila Zahrani, Vista