E-Jurnal Akuntansi TSM
Vol. 6 No. 3 (2026): E-Jurnal Akuntansi TSM

CEO GENDER DAN FAKTOR LAINNYA : APAKAH MEMENGARUHI NILAI PERUSAHAAN

Lisie Mahardika (Trisakti School of Management)
Rudi Setiadi Tjahjono (Trisakti School of Management)



Article Info

Publish Date
30 Sep 2026

Abstract

The purpose of this study is to analyze how CEO gender, leverage, profitability, dividend policy, firm size, firm age, investment decisions, and managerial ownership influence the firm value. The research object used in this study is all companies listed on the Indonesia Stock Exchange (IDX) except the financial sector with a research period of 3 years, from 2021 to 2023. This study uses the purposive sampling method as a sampling method. To examine whether there is an influence between the independen and dependent variables, the multiple regression method is used. Based on the sample selection method, there are 85 companies and 255 data that meet the research criteria. The results of this study indicate that CEO gender, leverage, profitability, firm age, firm size and investment decisions have an influence on firm value. Other independen variables, such as dividend policy and managerial ownership, do not affect 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 ...