Jurnal Paradigma Akuntansi
Vol. 4 No. 3 (2022): Juli 2022

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kinerja Perusahaan Sebagai Variabel Mediasi




Article Info

Publish Date
31 Jul 2022

Abstract

This study was conducted to examine the effect of family ownership, independent board of commissioners, audit committee, and managerial ownership on firm value with firm performance as a mediating variable in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2017-2019. Sample was selected using purposive sampling method and consist of 45 companies. This study used Partial Least Squares (PLS-SEM) method and helped by SmartPLS 3.0 software. The results of this study indicate that family ownership, independent board of commissioners, and audit committee have no effect on firm value, while managerial ownership has a significant negative effect on firm value. This study proves that firm performance can mediate the effect of the independent board of commissioners on firm value, but it cannot mediate the effect of family ownership, audit committee, and managerial ownership.

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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 ...