Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Vol. 3 No. 1 (2026): Maret : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)

Pengaruh Good Corporate Governance, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan

Kholifia Alzhafy (Unknown)
Aulia Syafira Azzahro (Unknown)
Nadia Martha Nurfaizah (Unknown)
Irma Ayu Amalia (Unknown)
Ibrahim Ibrahim (Unknown)



Article Info

Publish Date
20 Jan 2026

Abstract

The primary focus of this research is to evaluate the influence of Good Corporate Governance (GCG), profitability levels, and entity scale on the market value of coal mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. This study adopts a quantitative design by utilizing secondary data from the official IDX website, where 8 companies were selected as samples from a total population of 34 coal sub-sector companies through purposive sampling techniques. Data processing was carried out through panel data regression analysis using Eviews 12 software. The research data indicates that, independently, the implementation of good corporate governance and the level of profit acquisition do not contribute significantly to determining the value of the entity. Conversely, company size is proven to have a significant negative impact. Simultaneous testing confirms that these three independent variables collectively have a significant effect on company value. These findings indicate the need for strategies that consider factors beyond good corporate governance and profitability in efforts to increase company value, such as operational efficiency and proper asset management.

Copyrights © 2026






Journal Info

Abbrev

JIEAP

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Dengan e-ISSN : 3046-9422, p-ISSN : 3046-8752 merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, ...