CORPORATE GOVERNANCE DAN FAKTOR LAINNYA: APAKAH MEMENGARUHI FIRM VALUE

Authors

  • DARREN HANSEL Trisakti School of Management
  • RUDI SETIADI TJAHJONO Trisakti School of Management

DOI:

https://doi.org/10.34208/m60cny37

Keywords:

Activity Ratio, Audit Committee, Capital Structure, Earnings Management, Firm Size, Firm Value, Independent Commissioners, Liquidity, Profitability

Abstract

This study aims to obtain empirical evidence regarding the influence of various independent variables on the dependent variable, namely firm value, as measured by Price Book Value (PBV). The objects of this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. The number of samples that met the criteria in this study is 126 manufacturing companies, with a total of 378 data. The samples were selected using a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that independent commissioners, capital structure, and profitability have a positive effect on firm value. In addition, the audit committee, earnings management, activity ratio, firm size, and liquidity are found to have no effect on firm value.

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Published

2026-05-12

Issue

Vol. 6 No. 1 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)

Section

Articles

License

Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

“CORPORATE GOVERNANCE DAN FAKTOR LAINNYA: APAKAH MEMENGARUHI FIRM VALUE”. 2026. E-Jurnal Manajemen Trisakti School of Management (TSM) 6 (1): 81-96. https://doi.org/10.34208/m60cny37.