Competitive Jurnal Akuntansi dan Keuangan
Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan

PENGARUH GOOD CORPORATE GOVERNANCE DAN PRUDENT AKUNTANSI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANFAKTUR 2014-2017

Basuki Basuki (Universitas Muhammadiyah Tangerang)
Indra Gunawan Siregar (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
17 Aug 2019

Abstract

This study aims to find out empirically how empirical governance factors consist of managerial ownership, institutional ownership, board of commissioners' size and prudent accounting for the increase in firm value. The presence of corporate governance in the recovery of the crisis in Indonesia is absolutely necessary. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling method used was purposive sampling with predetermined criteria based on research variablesThe results of this study indicate that managerial ownership variables, institutional ownership and the size of the board of commissioners do not affect the value of the company. While prudent accounting has a significant negative effect on firm value.

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Journal Info
Competitive Jurnal Akuntansi dan Keuangan
Website

Abbrev

competitive

Publisher

Universitas Muhammadiyah Tangerang

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...