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All Journal JURNAL AKUNTANSI DAN AUDITING
Resandy, Meyta Ayu
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Economics, Econometrics & Finance

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Corporate Governance Structure Impact on Bank Firm Value in Indonesia 2021-2024 Resandy, Meyta Ayu; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.164-178

Abstract

National economic stability is influenced by the banking sector as a financial intermediary. This study develops an agency theory based model to explain the role of corporate governance in enhancing firm value. Using quantitative methods with multiple linear regression, the research examines banking companies listed on the Indonesia Stock Exchange (IDX) during 2021 to 2024, based on secondary data from annual reports. Analysis includes classical assumption tests and hypothesis testing. Results show that corporate governance structures such as board size, audit committee size, board independence, and institutional ownership significantly affect firm value (Tobin’s Q). Board size, audit committee size, and board independence have positive effects, while institutional ownership has a negative effect. The findings contribute to strengthening corporate governance practices in the Indonesian banking sector.
Co-Authors Marsono Marsono