E-Jurnal Akuntansi TSM
Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM

PENGARUH TATA KELOLA PERUSAHAAN, KARAKTERISTIK PERUSAHAAN, DAN RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

Ricky Kosasih (Trisakti School of Management)
Mungniyati (Trisakti School of Management)



Article Info

Publish Date
30 Sep 2022

Abstract

The purpose of this research is to obtain empirical evidence about the effect of corporate governance (managerial ownership, board of independent commissioner, audit committee, institutional ownership), company’s characteristics (firm size, return on equity and board size), and financial ratios which in this research measured by leverage to firm value. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange during the research period from 2014 until 2017. Sample selection method used is purposive sampling, in which 64 companies meet the criteria, resulting 256 data are taken as sample. Research data is analyzed by doing hypothesis test using multiple regression method to determine the model of research. The results of this research show that firm size and return on equity affect firm’s value, while managerial ownership board of independent, audit committee, institutional ownership, board size and leverage have no effect to firm’s value.

Copyrights © 2022






Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...