scholarly journals PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 21 (2) ◽  
pp. 195-204
Author(s):  
FELICIA ◽  
ARWINA KARMUDIANDRI
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Managerial Ownership ◽  
Financial Leverage ◽  
Linear Regressions

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.

scholarly journals Pengaruh corporate governance dan variabel keuangan terhadap nilai perusahaan

2018 ◽  
Vol 19 (1) ◽  
pp. 13-26
Author(s):  
DEWI AGUSTINA
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Financial Ratio ◽  
Linear Regressions

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.  

scholarly journals NILAI PERUSAHAAN: STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMPENGARUHI

Media Bisnis ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 39-46
Author(s):  
ARWINA KARMUDIANDRI ◽  
MERRY ADITA CHANDRA
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Financial Leverage ◽  
Factors Influencing ◽  
Multiple Regression Method

The purpose of this research is to analyze factors influencing firm value. The independen variable are investment opportunity, dividen policy, managerial ownership, financial leverage, profitability, firm size, board of indepedent commissioner, audit comittee. Population of this research is non-financial companies which are listed in Indonesia Stock Exchange from 2015 to 2017. The sample of this research are selected by using purposive sampling method, and 198 datas are taken. Data were analyzed using multiple regression method. The result of this research shows that financial leverage, profitability and board of independent commissioner have influence to firm value, whereas investment opportunity, dividen policy managerial ownership, firm size and audit comittee do not have influence to firm value.

scholarly journals PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 1 (2) ◽  
pp. 158-173
Author(s):  
Rama Andi Wiguna ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Positive Effect

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

scholarly journals Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba

2018 ◽  
Vol 19 (1) ◽  
pp. 66-80
Author(s):  
FRISKA FIRNANTI
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Research Period ◽  
Linear Regressions

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability,  firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.  

scholarly journals Factors Affecting The Management Of Income

Riset ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 466-477
Author(s):  
Nur Elian Rahma Rucita ◽  
Riki Sanjaya
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Independent Variables

This research aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, board of commissioner frequency meeting, audit committee frequency meeting, firm size, leverage, audit quality and independent commissioner to earning management. The company used this research is manufacturing company listed in Indonesia Stock Exchange during 2017-2019. There are 37 companies and 111 amounts of data that the meet criteria using purposive sampling method. The model of research used multiple regression analysis. The result shows that leverage influence earning management. Other independent variables institusional ownership, managerial ownership, board of commissioner frequency meeting, audit committee frequency meeting, firm size, audit quality and independent commissioner have no effect to earning management.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, ARUS KAS BEBAS, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI STRUKTUR MODAL

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Rachmat Yusuf Kresno Wibowo ◽  
Nur Fadjrih Asyik ◽  
Suwardi Bambang
Keyword(s):  
Capital Structure ◽  
Cash Flow ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Managerial Ownership

This study aims to examine and to analize the influence of ownership structure (managerial ownership and institutional ownership), free cash flow and firm size on firm value with capital structure as intevening variable. The population used for this research is Property and Real Estate companies listed in Indonesia Stock Exchange (IDX) in 2014-2018. This research using purposive sampling technique for its sampling method, from the total 53 companies we obtained 40 samples companies and 200 samples for 5 years observation periodes. The analytical method that this research used to determine the direct effect is multiple linier regression analysis and to determine its indirrect effect simple mediation (causal steps strategy) is used with the assistance of SPSS version 24.0. The Result of this research found that capital structure couldn’t mediated the effect of managerial ownership, institutional ownership, free cash flow on firm value, but capital structure could mediated the effect of firm size on firm value.

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
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Multiple Linear Regressions ◽  
Company Growth ◽  
Linear Regressions

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.

scholarly journals THE EFFECT OF BOARD OF DIRECTOR, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP TO FIRM VALUE, WITH FIRM SIZE, FINANCIAL LEVERAGE AND INDUSTRIAL SECTOR AS CONTROL VARIABLES (Study on Listed Companies in Indonesian Stock Exchange Period 2011-2015)

2018 ◽  
Vol 27 (1) ◽  
pp. 53
Author(s):  
Almira Santi Samasta ◽  
Harjum Muharam ◽  
Antonius Mulyo Haryanto
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Industrial Sector ◽  
Financial Leverage ◽  
Control Variables ◽  
Insignificant Effect ◽  
Board Of Director

This study aims to examine the effect of corporate governance’s mechanism to firm value which is proxied by Tobin’s Q. This mechanism is divided into two, internal mechanism which is proxied by board of director and audit committee and external mechanism which is  proxied by institutional ownership. This study is using control variables such as firm size, financial leverage and industrial sector.Sample used in this study are 40 companies which incorporated in several industrial sector in Indonesia which are listed in Indonesia Stock Exchange during 2011-2015. Hypothesis testing in this study is using multiple regression analysis.The result of this study shows that board of director has positive but insignificant effect to firm value in Indonesia, audit committee has positive and significant effect to firm value in Indonesia and institutional ownership has negative but insignificant effect to firm value in Indonesia. The control variables used in this study provide mixed results, where firm size has negative and insignificant effect to firm value, financial leverage has positive and significant effect to firm value and the whole industrial sector in Indonesia has no effect to firm value. From simultaneous test, this study shows that simultaneously independent variables significantly affect to firm value.

scholarly journals Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange

2017 ◽  
Vol 14 (4) ◽  
pp. 105-120 ◽  
Author(s):  
Yulia Saftiana ◽  
Mukhtaruddin ◽  
Krisna Winda Putri ◽  
Ika Sasti Ferina
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership

Earnings management (EM) is manipulation done by management in preparing financial statement in order to gain management advantages or to increase the firm value. EM can reduce the quality of financial statements because it does not show the real earning periodical. This research aims to identify the effect of good corporate governance (GCG) (institutional ownership, managerial ownership, frequency of board meetings, frequency of audit committee (AC) meetings), firm size, and leverage on the EM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange (IDX) for the period 2010–2014. Samples of the research were taken using purposive sampling method, and the variables are tested using multiple linear regression analysis. The results of the research show that partially, only leverage has significant effect on EM, while institutional ownership, managerial ownership, frequency of board meeting, frequency of AC meetings, and firm size have no significant effect on EM, but all of the variables have simultaneously significant effect on EM. Limitations of the research are the only used 6 independent variables and 21 companies as samples of the research.

Analisis Pengaruh Kepemilikan Blockholder, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Nilai Perusahaan

2018 ◽  
Vol 2 (1) ◽  
pp. 96-121
Author(s):  
Iwan Wirawardhana ◽  
Meco Sitardja
Keyword(s):  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Random Effect ◽  
Random Effect Model ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Estimation Model ◽  
Effect Model ◽  
Positive Effect

The aim of this study is to analyse the effect of Blockholder Ownership, Managerial Ownership,Institutional Ownership, and Audit Committee towards Firm Value. The background of this research isthe agency theory and ownership theory. The population in this study are 46 property companies listedon the Indonesia Stock Exchange (IDX) for the period 2012-2016. By using purposive samplingtechnique, 35 companies are qualified as data samples. This research uses the random effect model asthe estimation model and multiple regression as the method of analysis. The results of this study showsthat Institutional Ownership has a positive effect on Firm Value. Meanwhile, Blockholder Ownership,Managerial Ownership, and Audit Committee have no effect on Firm Value. Moreover, the F-testimplies that the variables, blockholder ownership, managerial ownership, institutional ownership, andaudit committee, simultaneously influence firm value.

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