E-Jurnal Akuntansi TSM
Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM

FIRM VALUE: APAKAH BERPENGARUH PADA EKSISTENSI FEMALE BOC DAN FAKTOR LAINNYA

William, Kenneth (Unknown)
Tjahjono, Rudi Setiadi (Unknown)



Article Info

Publish Date
31 Mar 2025

Abstract

This study aims to examine the factors influencing Firm Value. These factors include the existence of the Female Board Commissioner, Tax Avoidance, Dividend Policy, Firm Size, Investment Decision, Leverage, and Profitability. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Using purposive sampling techniques and after a data selection process based on predetermined criteria, a total of 46 companies met the requirements, resulting in 138 observations. The analysis method employed in this research is multiple linear regression, with data processed using SPSS version 25. The results of this study indicate that Leverage, Profitability, and Investment Decision significantly impact Firm Value. Meanwhile, other independent variables, such as the existence of the Female Board of Commissioner, Tax Avoidance, Firm Size, and Dividend Policy, do not have a significant impact 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 ...