JUMAD Journal Management, Accounting, & Digital Business
Vol 2 No 1 (2024): JUMAD: February 2023

Pengaruh Penerapan Good Corporate Governance dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdapat di BEI Periode 2018-2021

Lathifatul Himmah (Universitas Panca Marga)
R Hery Koeshardjono (Universitas Panca Marga)
Dyah Ayu Perwitasari (Universitas Panca Marga)



Article Info

Publish Date
28 Feb 2024

Abstract

This study aims to examine the effect of the implementation of good corporate governance and company size on company value in food and beverage sector manufacturing companies contained in the IDX for the 2018-2021 period. In this study GCG can be measured by proxy managerial ownership, audit committee and independent commissioner, while company size is measured using Ln total assets. The dependent variable in this study is the value of the company measured using Tobin's Q analysis. The research method used is a quantitative method with multiple regression analysis. The sampling technique used purposive sampling and the number of samples used was 76 companies. The data used is in the form of secondary data derived from audited annual financial statements. The results of the study showed that managerial ownership, audit committee and independent commissioner partially had no effect on the value of the company. While the size of the company partially affects the value of the company.

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Journal Info

Abbrev

jumad

Publisher

Subject

Economics, Econometrics & Finance

Description

JUMAD: Journal Management, Accounting, & Digital Business has been published by Universitas Panca Marga. JUMAD is published six times a year, in February, April, June, August, October, December. JUMAD: Journal Management, Accounting, & Digital Business on issues relating to empirical investigations ...