Article Per Year (5 Year)
p-Index From 2019 - 2024
3.602
P-Index
This Author published in this journals
All Journal Jurnal Siasat Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Akuntansi Krida Wacana JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi dan Ekonomika JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Journal of Innovation and Community Engagement Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi
Majidah
Universitas Telkom
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

 1 
Determination of Firm Value on Cost Leadership Strategy, Executive Compensation and Foreign Ownership in the Health Sector of Indonesian Public Listed Companies Majidah; Hilwa Ramadhanti Sakina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9779

Abstract

Investors' perception of how well a company manages resources, indicated by its share price, is known as company value. Referring to signaling theory, cost leadership strategy, executive compensation and foreign ownership give positive signals on the value of the company. Meanwhile, executive compensation as per agency theory is expected to be able to suppress agency problems, so as to produce quality performance so that investors respond positively. This study aims to examine cost leadership strategy, executive compensation, foreign ownership, and enterprise risk management as determinants of corporate value. Health sector companies listed on the Indonesia Stock Exchange in 2017-2021 became the population of this study. Purposive sampling obtained 54 observational data. Data analysis using panel data regression. The results explain that cost leadership strategy, executive compensation, foreign ownership, and enterprise risk management are simultaneously determinants of company value. Cost leadership strategy and executive compensation are partial determinants of a company's value.  However, foreign ownership is a negative determinant of corporate value in the health sector on the IDX, the findings are new to this study.  
Co-Authors Afie Firdayanti Aninda S. Sarawati Ary Noor Setyaningsih Cahyaningsih Cahyaningsih Cahyaningsih Cahyaningsih Chindy Karmina B Destri Diana MD Eddi Budiono Elly Suryani Gilang Satrya Ramadhan Hartika Imanniar Hetti Hidayati Hilwa Ramadhanti Sakina Intan Aisah Jihan Muthi'ah Khairunnisa Kurnia . Kurnia Kurnia Maya Nur Izzati Diny MUHAMAD MUSLIH Nabilla Karlinda Raharjo Nanda Din Nurazizah Nisha Octarina Novy Aryanty Putri Aurora Riky Sanjaya Silalahi Rr Sri Saraswati Tania Claudea Marta Vany Octaviany Wahdan Arum Inawati