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The Effect of Governance Mechanisms and Ownership Structure on the Financial Performance of Banking Companies on the Indonesian Stock Exchange Sukamdi, Irma; Ismail, Tubagus; Damayanti, Prisilia
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2967

Abstract

This study aims to analyze the effect of Good Corporate Governance, which consists of the board of directors, independent commissioners, and audit committees, as well as the effect of ownership structure, which consists of managerial ownership and institutional ownership, on financial performance. The population used is all banking sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique used was purposive sampling with the criteria of companies that published complete financial reports, experienced profits, and had complete data in accordance with the research variables during the period from 2020 to 2024, as well as companies that had complete data in accordance with the research variables. The sample obtained was 110 observations. The data source used was secondary data, with the data collection method using documentation. The data analysis technique used was panel data linear regression using e-views version 12. The results showed that the board of directors had a significant effect on financial performance, independent commissioners had no significant effect on financial performance, the audit committee had a significant effect on financial performance, managerial ownership had a significant effect on financial performance, and institutional ownership had a significant effect on financial performance.
Berbagai Faktor yang Mempengaruhi Nilai Perusahaan pada Startup yang Terdaftar di BEI Safitri, Julia; Damayanti, Prisilia; Widyastuti, Ruri
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 3: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i3.16476

Abstract

Studi ini melihat bagaimana likuiditas, pertumbuhan, profitabilitas, dan struktur modal berdampak pada nilai startup yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga tahun 2024. Random Effect Model (REM) di EViews digunakan untuk menganalisis data yang diambil dari laporan keuangan tahunan dengan purposive sampling. Hasil menunjukkan bahwa secara parsial: likuiditas, pertumbuhan dan profitabilitas tidak berpengaruh signifikan, namun struktur modal berpengaruh signifikan terhadap nilai perusahaan. Keempat variabel memiliki dampak yang signifikan jika digunakan bersamaan. Temuan ini mendukung teori sinyal bahwa investor dapat menggunakan laporan keuangan untuk menilai prospek perusahaan. Diharapkan penelitian ini membantu manajemen membuat keputusan investasi startup dan membantu mereka membuat strategi keuangan