JAB (Jurnal Akuntansi dan Bisnis)
Vol 11, No 01 (2025): Edisi Juni 2025

DAMPAK TATA KELOLA PERUSAHAAN YANG BAIK DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Saputra, Ferdyan Wana (Politeknik Jambi)
Cahyani, Mita (Politeknik Jambi)



Article Info

Publish Date
23 Jun 2025

Abstract

This research aims to determine the influence of Good Corporate Governance and company size on company value. The proxy for company value is price to book value (PBV).TheindicatorsusedinGoodCorporateGovernanceincludemanagerialownership and institutional ownership, while company size uses a proxy for total assets. The populationinthisresearchwas28oilpalmplantationcompanieslistedontheIndonesia Stock Exchange (BEI) in 2018-2022 and a final sample of 11 companies was obtained using the Purposive Sampling method. Researchers used multiple linear regression analysis techniques. The research results simultaneously show that Good Corporate Governance with indicators of managerial ownership and institutional ownership and company size have a significant effect on company value. The partial research results show that Good Corporate Governance with indicators of managerial ownership and institutionalownershiphasasignificantnegativeeffectoncompanyvalueandcompany size has a significant negative effect on company value

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Journal Info

Abbrev

JAB

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Bisnis (JAB) berISSN : 2502-3497 terbit awal pada Desember 2015. JAB merupakan terbitan berkala ilmiah yang diterbitkan oleh Program studi Akuntansi Sekolah Tinggi Ilmu Ekonomi YPPI Rembang. Penerbitan JAB dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ...