Journal of Auditing, Finance, and Forensic Accounting
Vol 2, No 1 (2014): April

DAMPAK DARI PRAKTIK CORPORATE GOVERNANCE TERHADAP FIRM VALUE

- Subagyo (Prodi Akuntansi, FE UKRIDA)



Article Info

Publish Date
23 Sep 2015

Abstract

This study aimed to examine the effect of corporate governance practices (CG) on firm value with Return on Assets as control variable.  Firm value in this study is proxied by market-to-book value ratio. This study measured the CG practices by using institutional ownership, managerial ownership, the proportion of independent board and audit committee. Sample to be used in this study is Financial Sector firm that listed in Indonesia. The result of this research indicates that managerial ownership and audit committee had significant effect on market to book value ratio. Another finding shows that institutional ownership, the proportion of independent board, and the control variable ROA have no significant effect on market to book value ratio.

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Journal Info

Abbrev

jaffa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...