Pengaruh Likuiditas, Leverage, Kebijakan Dividen, Ukuran Perusahaan, Good Corporate Governance dan Sales Growth Terhadap Nilai Perusahaan

This study was conducted to determine the effect of liquidity, leverage, dividend policy, firm size, good corporate governance, and sales growth on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016 – 2020 period. Listed on the Indonesian Sharia Stock Index (ISSI) with a study period of 5 years. The sample selection method was purposive sampling and obtained 29 companies that matched the sample criteria. The data analysis method uses panel data and ordinary least square (OLS). The results of hypothesis testing show that partially liquidity has a negative and significant effect on firm value, leverage has a negative and significant effect on firm value, dividend policy has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value, board of commissioners size has a negative and significant effect on firm value, audit committee size has a negative and significant effect on firm value, and sales growth has a negative and significant effect on firm value. Simultaneously there is a significant influence of liquidity, leverage, dividend policy, firm size, board of commissioners size, audit committee size, and sales growth on firm value.

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PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v6i2.5558 ◽

2019 ◽

Vol 6 (2) ◽

pp. 201

Author(s):

Vivi Apriliyanti ◽

Hermi Hermi ◽

Vinola Herawaty

Keyword(s):

Firm Size ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Sales Growth ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Debt Policy ◽

Positive Effect

AbstractThe purpose of this study was to examine the influence of debt policy, dividend policy,profitability, sales growth and investment opportunity set on firm value with firm size as moderating variable in the manufacturing companies on the Indonesia Stock Exchange (IDX). The population used in this study is a company that is listed on the Indonesia Stock Exchange. The sample used in this study 128 companies with an observation period of 3 (three) years from 2016 to 2018. The method of determining the sample used in this study was the purposive sampling method. The data processing method used in this study is the causality test with multiple regression analysis using SPSS version 23. The independent variables in this study are Debt Policy, Dividend Policy, Profitability, Sales Growth and Investment Opportunity. The moderating variable in this study is Company Size. The dependent variable in this study is firm value. The results of this study indicate that Debt Policy has a positive effect on Firm’s Value, Dividend Policy does not effect on Firm Value, Profitability does not have a positive effect on Firm’s Value, Sales Growth does not effect on Firm’s Value, Investment Opportunity Set does not effect on Firm’s Value, Firm Size does not have a positive effect on Firm’s Value, Firm Size does not strengthen the realtionship between Debt Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Dividend Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Profitability with Firm’s Value, Firm Size does not strengthen the realtionship between Sales Growth with Firm’s Value, Firm Size does not strengthen the realtionship between Investment Opportunity Set with Firm’s Value.

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PENGARUH CARBON CREDIT, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.38043/jiab.v4i1.2144 ◽

2019 ◽

Vol 4 (1) ◽

pp. 62

Author(s):

Ni Made Dwi Ratna Sari ◽

I Gusti Ayu Agung Omika Dewi

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Sample Selection ◽

Company Performance ◽

Manufacturing Companies ◽

Carbon Credit ◽

Good Corporate Governance ◽

Analysis Technique

The Influence of Carbon Credit, Firm Size, and Good Corporate Governance on Performance of Public Listed Manufacturing Companies. This study aims to examine the effect of carbon credit, firm size, board of commissioners and audit committee on company performance. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The method of sample selection is purposive sampling. Only 25 companies meet the criteria. The hypotheses in this study were tested using t test and f test. The data analysis technique used in this study was multiple linear regression test. The results of the study indicate that carbon credit, firm size, board of commissioners and audit committee partially and simultaneously influence performance of public listed manufacturing companies.Keyword: Carbon credit, firm size, board of commisioners, audit committee

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Analisis Pengaruh Mekanisme Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Tindakan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v1i1.4763 ◽

2019 ◽

Vol 1 (1) ◽

pp. 141

Author(s):

Selviani Selviani ◽

Indra Widjaja

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Earning Management ◽

Manufacturing Companies ◽

Governance Mechanisms ◽

Good Corporate Governance ◽

Corporate Governance Mechanisms ◽

Samples Selection

The purpose of this research is to test the influence of good corporate governance mechanisms, leverage, and firm size to the earnins management. This research applies good corporate governance mechanisms (with the proxy of managerial ownership, independent commissioner on the board, and audit committee), leverage, and firm size as independent variables, and earning management as dependent variable. The subject of the research is the manufacturing companies (limited to the consumer goods industry sector) which are listed in the Indonesia Stock Exchange from 2014 to 2016. The samples selection is performed by using purposive sampling method. From this method, it was collected 84 observations from 28 companies during 3 years. By using multiple regression analysis as the research method, the results shown that leverage and firm size have influenced to earning management, while good corporate governance mechanisms don’t have influence to earnings management.

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Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p28 ◽

2019 ◽

Vol 28 (3) ◽

pp. 2076

Author(s):

Kadek Budi Suryanata ◽

Hermanto Hermanto ◽

Endar Pituringsih

Keyword(s):

Risk Management ◽

Corporate Governance ◽

Firm Size ◽

Firm Value ◽

Partial Least Square ◽

Analysis Tool ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

Size Firm ◽

Csr Disclosure

The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm. Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.

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Christiano Lombogia vOL 6 ED.1

10.31219/osf.io/wmvdf ◽

2019 ◽

Author(s):

Christiano Lombogia

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Committee ◽

Institutional Ownership ◽

Discretionary Accruals ◽

Earning Management ◽

Sampling Techniques ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

Total Sales

This study aims to examine the influences of institutional ownership, good corporate governance, and firm size on earning management. Earning management was measured by discretionary accruals, institutional ownership was measured by the stock percentage of institutional, good corporate governance was measured by three variables (composition of independent board of comissioner, audit committee, and KAP size), and firm size was measured by log natural of total sales. This study used the data of 37 manufacturing companies listed in IDX from 2012-2014. The method of data collection used purposive sampling techniques. The data were then analized using multiple regression analysis. The results shows that the institutional ownership and good corporate governance (composition of independent board of comissioner, audit committee, and KAP size) have significant effect on earning management. While firm size has no significant effect on earning management.

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

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v20i2.415 ◽

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.

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Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Moderasi GCG

Jurnal Ekonomi ◽

10.24912/je.v24i3.610 ◽

2020 ◽

Vol 24 (3) ◽

pp. 468

Author(s):

Henny Wirianata

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Empirical Evidence ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance

The objective of this study is to obtain empirical evidence about the influence of capital structure, profitability, firm size, and good corporate governance (GCG) towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The data were tested in this research using EVIEWS 10. The results show that capital structure proxies by DER and profitability proxies by NPM have positive and significant effect towards firm value. Meanwhile, profitability proxies by ROA, firm size, and GCG proxies by institutional ownership have negative and significant effects towards firm value. The results also show that institutional ownership could not moderated the effects of capital structure, profitability, and firm size towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.

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Analysis of Non-Financial Determinants of Company Value In Manufacturing Companies in Indonesia

Jurnal Akuntansi ◽

10.24912/ja.v23i2.584 ◽

2019 ◽

Vol 23 (2) ◽

pp. 230

Author(s):

Dwi Asih Surjandari, Dewi Anggraeni, Deby Pratiwi Arlita, Riris Marintan Purba

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Exchange Rate ◽

Social Responsibility ◽

Firm Size ◽

Firm Value ◽

Inflation Rate ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

Corporate Social

This study aims to investigate the nonfinancial determinants of Firm Value of manufacturing firms listed in the Indonesia Stock Exchange year 2013 up to 2017 period. The determinants represented by Good Corporate Governance (GCG), Firm Size, Dividend, Inflation Rate, Exchange Rate and Corporate Social Responsibility (CSR). The sampling method used purposive sampling and the analysis used Eviews 9.0 version. The study result shows that only one variable significantly affects Firm Value which is Institutional Ownership as proxied of GCG and the rest variables that are Independent Board another proxied of GCG, Firm Size, Dividend, Inflation Rate, Exchange Rate, and CSR does not significantly affect the Firm Value. All independent variables significantly affect Firm Value weakly simultaneously. This study implies that in formulating firm improvement performance strategy, a manufacturing firm is suggested to consider nonfinancial determinants of firm value that is Good Corporate Governance (GCG), Firm Size, Dividend, Inflation Rate, Exchange Rate and Corporate Social Responsibility (CSR).

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN

JRAK Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ◽

10.33558/jrak.v8i1.882 ◽

2017 ◽

Vol 8 (1) ◽

pp. 63-84

Author(s):

SYAIFUL BAHRI

Keyword(s):

Corporate Governance ◽

Cash Flow ◽

Firm Size ◽

Dividend Policy ◽

Stock Exchange ◽

Sample Selection ◽

Institutional Ownership ◽

Free Cash Flow ◽

Manufacturing Companies ◽

Good Corporate Governance

The purpose of this study is to examine the effect of good corporate governance, profitability, liquidity, free cash flow, firm size, leverage, collateral assets, and institutional ownership of dividend policy. The research population of manufacturing companies listed on the Indonesia Stock Exchange in 2013 until 2015. The sample of research by using purposive sampling of the research sample selection of 47 manufacturing companies within 3 years and with the number of units of analysis as much as 141. The results show that good corporate governance, liquidity, free cash flow, leverage, collateral assets, and institutional ownership have no effect on dividend policy. Profitability and firm size affect the dividend policy effect on dividend policy.

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Pengaruh Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p02 ◽

2019 ◽

Vol 29 (3) ◽

pp. 928

Author(s):

I Putu Putra Wasista ◽

I Nyoman Wijana Asmara Putra

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Firm Size ◽

Firm Value ◽

Total Sample ◽

Positive Influence ◽

Company Size ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

The Relationship

Profitability and company size are two of the many factors that influence a company's value. Implementation of Good Corporate Governance (GCG) is very important so that it can affect the relationship between profitability and company size on firm value. This research was conducted on 31 manufacturing companies with a 5-year observation period, namely 2013 to 2017, then the total sample of observations was 155 samples. Obtained 155 observational samples through the purposive sampling method. MRA or Moderated Regression Analysis is a data analysis technique used in this study. The results of data analysis obtained are that there is a positive influence between the relationship of profitability and firm size on firm value and found that GCG is a moderating variable that reinforces the effect of profitability and firm size on firm value. Keywords : Profitability; Company Size; Good Corporate Governance; The Value of The Company.

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