JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol. 9 No. 3 (2025): December

The Influence of Financial Performance and Independen Commisionaners on Company Value

Astuti, Wati Aris (Unknown)
Andayani, Endro (Unknown)
Dewi, Novita Sinta (Unknown)

Article Info

Publish Date
29 Dec 2025

Abstract

This study aims to determine the effect of financial performance and independent commissioners on firm value. The methods used in this research are descriptive and verificative methods with a quantitative approach. The population in this study consists of financial statements of infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used in this study is purposive sampling. The data analysis method employed is multiple regression analysis using the Statistical Product and Service Solutions (SPSS) software version 22. The results of this study indicate that financial performance has a positive effect on firm value, while independent commissioners do not have an effect on firm value.

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Journal Info
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Website

Abbrev

jasa

Publisher

Universitas Langlangbuana

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...