Jurnal Paradigma Akuntansi
Vol 3, No 3 (2021): Juli 2021

Faktor-Faktor Yang Memengaruhi Firm Value Dengan Firm Performance Sebagai Variabel Mediasi

Yuliana, Henryanto Wijaya (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
10 Nov 2021

Abstract

The purpose of this research is to obtain empirical evidence about the effects of family ownership, independent commissioner, audit committee and institutional ownership on firm value using firm performance as a mediating variable. This research was conducted by taking 135 samples from manufacturing companies and listed in IDX from 2017-2019. The sample selection technique used is purposive sampling. SmartPLS 3.3.2 is used to analyze data. The result shows that independent commissioner, institutional ownership and firm performance has a significant effect on firm value while family ownership and audit committee has not significant effect on firm value. Besides, firm performance can mediate the effect of independent commissioner but can’t mediate the effect of family ownership, audit committee, and institutional ownership on firm value. The implication of this study is family ownership and audit committee must pay more attention in corporate governance to increase firm value which bring a good signal for investors.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...