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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Fazya Nindita Gustifa
Universitas Duta Bangsa Surakarta
Economics, Econometrics & Finance

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CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, AND FIRM VALUE: EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA Isnaina Azhuri; Fazya Nindita Gustifa; Maghfiratul Aini
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

This research seeks to examine the influence of Good Corporate Governance (GCG), Profitability, Leverage, and Firm Size on the Firm Value of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The GCG variable in this study is represented by Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committees.  This research adopts a quantitative approach, utilizing secondary data sourced from company annual reports covering the 2021–2023 period. The sampling method applied is purposive sampling, which produced a total of 240 samples. IBM SPSS 26 software was used to perform multiple linear regression analysis on the collected data. The results indicated that individually, managerial ownership, profitability, and leverage had a significant and positive effect on firm value. On the other hand, institutional ownership, independent commissioners, and company size showed no significant effect on firm value. Nonetheless, collectively, the independent variables had a statistically significant effect on firm value.
Determinants of Earnings Persistence: Empirical Evidence from LQ45 Companies on the Indonesia Stock Exchange (IDX) for the 2021–2025 Period Fazya Nindita Gustifa; Erna Chotidjah Suhatmi; Novemy Triyandari Nugroho
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3689

Abstract

Global economic developments in recent years have been characterized by rising economic uncertainty, which impacts corporate performance in both operational and financial terms. Inflation is one macroeconomic indicator that reflects these conditions. Unstable inflation affects the prices of goods and services, production costs, and consumer willingness and ability to purchase these goods, thereby influencing a company's ability to generate consistent profits. This study aims to analyze the impact of sales volatility, firm size, and leverage on earnings persistence among companies listed on the LQ45 index during the 2021–2025 period. It employs a quantitative research method utilizing panel data regression analysis and relies on secondary data obtained from financial statements and annual reports. The results indicate that sales volatility influences earnings persistence, whereas firm size and leverage do not. These findings suggest that sales volatility is a factor affecting a company's ability to sustain earnings, while asset size and debt levels are not primary determinants of earnings persistence. This study is expected to provide valuable insights for the industry, investors, and future researchers regarding the factors influencing earnings persistence.
Co-Authors Erna Chotidjah Suhatmi Isnaina Azhuri Maghfiratul Aini Novemy Triyandari Nugroho