E-Jurnal Akuntansi TSM
Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN

Angela, Cynthia (Unknown)
Chandra, Santoso (Unknown)



Article Info

Publish Date
22 Jan 2024

Abstract

One of the considerations for investors to invest is to see the value of the company. The aim of this study is to obtain empirical evidence regarding institutional ownership, managerial ownership, proportion of independent commissioners, board size, existence of female commissioners, board size, audit committee, profitability, and capital structure on firm value as measured using the Tobin's Q formula. The objects of this study are non-financial companies listed on the Indonesia Stock Exchange and meeting other criteria from 2019 to 2021. This study uses a purposive sampling method. Empirical evidence obtained from this study shows that profitability has a positive effect on firm value. In addition, other empirical evidence obtained shows that institutional ownership, managerial ownership, proportion of independent commissioners, board size, existence of female commissioners, board size, audit committee, and capital structure have no effect on firm value.

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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 ...