Faktor Yang Mempengaruhi Nilai Perusahaan Perusahaan Non Keuangan Yang Terdaftar Di BEI

Cynthia, Merry Susanti (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)

Jurnal Paradigma Akuntansi
Vol 1, No 3 (2019): Juli 2019

The purpose of this study is to obtain empirical evidence on the effect of financial performance and board size on firm value with managerial ownership as a moderation in non financial companies listed in Indonesian Stock Exchange during 2015-2017. Sample was selected using purposive sampling method amounted to 103 companies. Data processing techniques using moderated regression analysis which helped by Eviews 9.0 software. The results of this study showed that financial performance has positive influence towards firm value, while board size has no influence towards firm value. This study also found that managerial ownership is not suitable to be used as moderator for the interaction of financial performance and firm value