scholarly journals PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN

2019 ◽  
Vol 20 (2) ◽  
pp. 107-116
Author(s):  
NURHAIYANI NURHAIYANI

The purpose of this study is to determine and examine the effect of corporate governance (audit committee, size of the commissioner’s board, and proportion of independent commissioner’s board), firm size, leverage, company growth, profitability, and dividend policy on firm value in non-financial companies listed in Indonesia Stock Exchange. This research used 76 non-financial companies listed in Indonesia Stock Exchange from the period 2013 until 2016 that were selected by using purposive sampling method. The data were analysed by using multiple linear regressions. The research results show that the proportion of independent commissioner’s board, firm size, and profitability had effect towards firm value whereas the audit committee, size of the commissioner’s board, leverage, company growth, and dividend policy had no effect towards firm value.

2018 ◽  
Vol 19 (1) ◽  
pp. 13-26
Author(s):  
DEWI AGUSTINA

The purpose of this study is to determine and examine corporate governance (board of commissioner, independent commissioner, institutional ownership, managerial ownership and audit committee) and financial variabel measured by financial ratio such as leverage, activity, profitabilityand liquidity in affecting firm value in non financial companies listed in Indonesia Stock Exchange. This research used 91 listed non financial companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2013 to 2015. The analysis was performed using multiple linear regressions analysis method to determine the model of research. The research results show that the board of commissioner, managerial ownership, leverage and profitability had influence towards firm value whereas, the independent commissioner institutional ownership, audit committee, activity and liquidity had no influence towards firm value.  


2019 ◽  
Vol 21 (2) ◽  
pp. 195-204
Author(s):  
FELICIA ◽  
ARWINA KARMUDIANDRI

The aim of this research is to acquire managerial ownership, institutional ownership, audit committee, board of commissioner, independent commissioner, firm size, profitability, and financial leverage in affecting firm value in non-financial companies listed in Indonesia Stock Exchange. In this study, the researcher used 94 listed non-financial companies in Indonesia Stock Exchange since 2015 until 2017 that have been selected by purposive sampling method. Multiple linear regressions method is used to analysis data. The result of this research indicates that independent commissioner, profitability, and financial leverage have affect to firm value. While managerial ownership, institutional ownership, audit committee, board of commissioner, and firm size did not significantly impact on firm value.


2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay


2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.


2019 ◽  
Vol 1 (2) ◽  
pp. 158-173
Author(s):  
Rama Andi Wiguna ◽  
Muhammad Yusuf

This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value


2021 ◽  
Vol 14 (1) ◽  
pp. 15-26
Author(s):  
Werner Ria Murhadi

This study aims to determine the effect of corporate governance on financial performance and financial performance on dividend policy, then examining the effect of financial performance and dividend policy on firm value. The research approach is quantitative with panel data type. The sample are companies listed in the manufacturing industries on the Indonesia Stock Exchange. This study found that independent commissioners' existence does not affect financial performance. The size of the board of commissioners, audit committee members, and the number of board meetings do not affect financial performance. The study also found that financial performance and free cash flow affect the company's dividend policy. Finally, the results show that financial performance affects firm value while dividend policy does not affect it. These results have theoretical implications for supporting agency theory. The independent commissioners will reduce conflict and thus improve the financial performance.


SIMAK ◽  
2018 ◽  
Vol 16 (02) ◽  
pp. 101-118
Author(s):  
Anthony Holly

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.


Author(s):  
Indra Arifin Djashan ◽  
Yosua Agustinus

Objective – This study aims to identify the effect of firm size, profitability, audit committee and other factors on firm value. Methodology/Technique – The population in this study are all non-financial companies on the Indonesian Stock Exchange from 2015 to 2017. The research sample of 403 companies was selected using a purposive sampling method with certain criteria so that a total sample of 180 companies was obtained. Data testing techniques using multiple linear regression with a significance level of 5% alpha. Findings – The results show that firm size has a negative effect on firm value while company growth, profitability, liquidity, tangible fixed assets, audit committee and board size all have a significant effect on firm value. Simultaneously, all independent variables have a positive effect on firm value. The coefficient of determination shows that the effect of the independent variable on the dependent variable is 55.9% and the rest is influenced by other factors. Type of Paper: Empirical Keywords: Audit Committee; Firm Value; Company Growth; Profitability; Liquidity; Board Size. Reference to this paper should be made as follows: Djashan, I.A; Agustinus, Y; 2020. The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value, Acc. Fin. Review 5 (1): 22 – 27 https://doi.org/10.35609/afr.2020.5.1(3) JEL Classification: M41, M42, M49.


SENTRALISASI ◽  
2019 ◽  
Vol 8 (2) ◽  
pp. 99
Author(s):  
Rayhani Risma Utami ◽  
Winda Juliana Nababan ◽  
Vanji Anesa Siregar ◽  
Nur Indah Gulo ◽  
Udurrut Sadaria Siahaan

The purpose of this research to analyze the effect of profitability, dividend policy,growth and firm size to firm value. This research used all the companies listed on Indonesian Exchange in the periods are five which is started from 2013 until 2017. The number of all companies that were became in this study were 36 companies with 5 years observation. Based on method purposive sampling, research sample total is 180 financial statement .The analysis method by using multiple linear regressions. Result of this research indicates that profitability, dividen policy, growth, does not influences significantly positive on the firm value. Meanwhile, firm size influences significantly positive to the firm value.


Author(s):  
Stevi Jimry Poluan ◽  
Arya Aditya Wicaksono

This study aims to prove the impact of Good Corporate Governance on Firm Value in Badan Usaha Milik Negara that listed in Indonesian Stock Exchange. This study used 4 varibles that represented Good Corporate Governance which is Managerial Ownership, Institusional Ownership, Board of Independent Commissioner, and Audit Committee. Meanwhile Tobin’s Q ratio used to counted Firm Value. Population of this research are all Badan Usaha Milik Negara that listed in Indonesian Stock Exchange on 2013 until 2017. There are 20 firm are listed. The total samples are 16 firms selected by using purposive sampling method. Data anlysis and hypothesis testing using multiple regression. From 4 variable that used in this research only 2 that had an effect on firm value. There were Institusional Ownership and Audit Committee. This research prove that Institusional Ownership has a positive and significant effect on firm value. Audit Committee had a negative and insignificant effect on firm value. Other 2 variable like Managerial Ownership, Board of Independent Commissioner  has not effect on firm value, while Audit Committee has negative effect on firm value.


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