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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Jihan Nibras Salamah
Universitas Jenderal Achmad Yani
Economics, Econometrics & Finance Education

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Pengaruh Good Corporate Governance, Return on Equity, Dan Investment Opportunity Set Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023 Jihan Nibras Salamah; Esi Fitriani Komara
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1144

Abstract

This study aims to examine how Good Corporate Governance (GCG), Return on Equity (ROE), and Investment Opportunity Set influence the value of companies within the banking sub-sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The GCG framework is captured through five main components: managerial ownership, institutional ownership, the proportion of independent commissioners, the board of directors, and the audit committee. Employing a quantitative descriptive method, the research analyzed 20 out of 47 companies, selected using purposive sampling. Data were processed using panel data regression, with the analysis conducted through the Fixed Effect Model, followed by Chow and Hausman tests to identify the most suitable and reliable model for inference. The results indicate that institutional ownership, independent commissioners, audit committees, ROE, and MBVE have a significant impact on firm value, whereas managerial ownership and the board of directors do not exhibit a statistically significant effect, highlighting that some governance aspects may play a more critical role in determining firm valuation than others.
Co-Authors Esi Fitriani Komara