Jurnal Bisnis dan Akuntansi
Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi

TATA KELOLA PERUSAHAAN DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR

YOHANNA ROSA ANGELINE (Sekolah Tinggi Ilmu Ekonomi Trisakti)
RUDI SETIADI TJAHJONO (Sekolah Tinggi Ilmu Ekonomi Trisakti)



Article Info

Publish Date
31 Dec 2020

Abstract

The aim of this study is to obtain empirical evidence about the effect of corporate governance (audit committee, size of the commissioner’s board, proportion of independent commissioner’s board), firm size, and financial ratio (leverage, liquidity, activity, profitability) to firm value. Sample used in this study are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2015 until 2017. Sample selection method used was purposive sampling, there were 69 companies met the criteria, resulting 207 data are taken as sample. Research data were analyzed by doing hypothesis test using multiple regression method to determine the model of research. The results of this study show that proportion of independent commissioner’s board, leverage, and profitability affect firm value. Audit committee, size of the commissioner’s board, firm size, liquidity, and activity have no effect to value of the firm.

Copyrights © 2020






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...