Contemporary Journal on Business and Accounting
Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)

ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE

Paulus Tangke (Universitas Atma Jaya Makassar)

Article Info

Publish Date
01 May 2022

Abstract

Purpose – This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value. Design/methodology/approach – The method used in this study is the Moderation Regression Analysis method. Findings – The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner able to moderate the relationship between Firm Size and Firm Value. Originality – The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.

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Journal Info
Contemporary Journal on Business and Accounting
Website

Abbrev

cjba

Publisher

Institut Transparansi dan Akuntabilitas Publik

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of ...