JAF- Journal of Accounting and Finance
Vol 6 No 2 (2022): JAF- Journal of Accounting and Finance

PENGARUH FAMILY CONTROL, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

Anthony Holly (Universitas Atma Jaya Makassar)
Kunradus Kampo (Universitas Atma Jaya Makassar)
Robert Jao (Universitas Atma Jaya Makassar)
Theresia Cindy Lauren Jip (Universitas Atma Jaya Makassar)



Article Info

Publish Date
30 Sep 2022

Abstract

The purpose of this study is to analyze the effect of family control, size, growth and leverage on firm value. The type of research used in this research is explanatory research. The theory used in this research is agency theory and signaling theory. The sample used is all companies in the consumption sector listed on the IDX with the sampling technique, that is purposive sampling. The sampling criteria are as follows 1.) Companies that have complete financial reports for the 2017-2019 period. 2.) Companies that issue financial statements consecutively during the 2017-2019 period. The research method uses regression linear analysis to determine the relationship between the dependent, and independent variable.The results of this study indicate that family control has a negative and significant effect on firm value. Variable size has a positive and significant effect on firm value. Variable growth has a positive and significant effect on firm value, and leverage has a negative and significant effect on firm value

Copyrights © 2022






Journal Info

Abbrev

jaf

Publisher

Subject

Economics, Econometrics & Finance

Description

JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in ...