Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh kebijakan hutang, good corporate governance dan cash holding terhadap nilai perusahaan manufaktur

Putri, Anisa Setya (Unknown)
Lisiantara, G.Anggana (Unknown)



Article Info

Publish Date
25 Jul 2022

Abstract

This study examines the effect of debt policy, good corporate governance and cash holing on firm value, where good corporate governance includes independent commissioner, managerial ownership, institutional ownership, audit committee and board size. The sample in this study used 198 data from 66 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020 by using purposive sampling method. The analysis toold used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has deen done, the results of this study showed that debt policy, managerial ownership, institusional ownership and board size have a significant positive effect on firm value. While the independent commissioners have no significant negative effect on firm value, cash holding have a significant negative effect on firm value and audit committee have no significant effect on firm value.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...