E-Jurnal Akuntansi TSM
Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM

PENGARUH FAKTOR KEBIJAKAN, KINERJA PERUSAHAAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN

LESMANA, LEVINA (Unknown)
MUNGNIYATI, MUNGNIYATI (Unknown)



Article Info

Publish Date
30 Jun 2021

Abstract

The purpose of this research was to analyze the influence of policy factors (debt policy, investment policy and dividend policy), company performance (liquidity, profitability, firm size and activity), and independent board of commissioners with firm value. Sample of this research are 93 non financial companies listed in Indonesia Stock Exchange during the research period 2013 until 2016, thus totaled 372 data. Sample selection method used was purposive sampling. Data were analyzed by using multiple regression method. In this research, firm value were measured by PBV (Price Book Value). The empirical evidence of this research indicated that debt policy, investment policy, dividend policy, profitability, and independent board of commissioner have positively effects firm’s value. Liquidity, firm size and activity have no influence 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 ...