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All Journal Journal of Accounting, Management and Economics Research Research of Business and Management
Sovi Ismawati Rahayu
Faculty of Economics and Business, YARSI University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Do Financial Performance and Corporate Governance Effect on Firm Value: Evidence from Manufacturing Sector Nur Indah Farawansyah; Sovi Ismawati Rahayu; Nazma Riska Zhafiraah
Research of Business and Management Vol. 2 No. 1 (2024): FEBRUARY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rbm.v2i1.184

Abstract

This study attempts to investigate, either partially or simultaneously, the effects of Financial Performance as determined by Profitability, Solvency, liquidity well, and Good Corporate Governance, as decided by the Audit Committee on Firm Value and the Independent Board of Commissioners. The study approach is quantitative and makes use of secondary data-manufacturing firms registered on the Indonesia Stock Exchange. The population in this study is made up of 143 manufacturing firms. In the interim, the sample for this study was chosen through the technique of purposeful sampling. The analysis method used is multiple linear regression analysis. The Kolmogrof-Smirnof test, multicollinearity test, heteroscedasticity test, t-test, and coefficient of determination test were all employed in this investigation. The study's findings demonstrate that the factors Independent Board of Commissioners, Profitability, Solvency, Liquidity, and Audit Committee each partially positively impact firm value. Managerial implications related to the influence of financial performance and good corporate governance are increased focus on financial performance, increased transparency and disclosure of information, implementation of good corporate governance practices, and risk and compliance management. The valuation of the firm is key in the transfer of business decisions, such as mergers, acquisitions, and stock offerings.
Pengaruh Mekanisme GCG, Anti-Fraud Awareness, Sistem Pengendalian Internal, dan Peran Audit Internal terhadap Pencegahan Fraud Nurul Lailati Mubarokah; Sovi Ismawati Rahayu
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.152

Abstract

The purpose of this study is to investigate how internal audit, internal control systems, anti-fraud awareness, and good corporate governance mechanisms affect PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. By distributing questionnaires, primary data for the study was obtained. 41 members of an internal auditing team participated in this study as respondents. Non-probability sampling is used in this sampling technique. The findings of the study demonstrate that internal audit, internal control systems, anti-fraud awareness, and good corporate governance practices all significantly impact PT. Bank Mandiri Jakarta Cikini Area's ability to prevent fraud. The research's managerial implications include enhancing internal audit's function, bolstering internal control systems, raising anti-fraud awareness across the organization, and fortifying Good Corporate Governance (GCG) mechanisms as a means of preventing fraud. It is imperative that managers give particular attention to the implementation and upkeep of GCG practices, the creation of thorough anti-fraud training programs, the reinforcement of internal control infrastructure, and the allocation of sufficient resources to the internal audit function.
Co-Authors Nazma Riska Zhafiraah Nur Indah Farawansyah Nurul Lailati Mubarokah