Jurnal Riset Akuntansi dan Keuangan
Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]

Apakah Corporate Governance Disclosure, Intellectual Capital, Dan Karakteristik Perusahaan Merupakan Faktor Determinan Nilai Perusahaan? (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi Periode 2015-2017)

Majidah, Majidah (Unknown)
Habiebah, Intanadyah Ummie (Unknown)



Article Info

Publish Date
30 Apr 2019

Abstract

Abstract. This study aims to determine the effect of corporate governance disclosure, intellectual capital, firm characteristics (profitability, leverage, and firm size) on firm value. Population this study the infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange (IDX) 2015-2017 period. Sampling technique used by purposive sampling method and analysis of data with the regression analysis data panel.The analysis results are corporate governance disclosure, intellectual capital and firm characteristics (profitability, leverage, and firm size) simultaneously determine firm value. But partially that profitability,  leverage, and firm size has a significant positive effect on firm value. While corporate governance disclosure and intellectual capital have no effect on firm value.Abstrak. Penelitan ini bertujuan untuk mengetahui pengaruh corporate governance disclosure, intellectual capital, karakteristik perusahaan (profitabilitas, leverage, dan ukuran perusahaan) terhadap nilai perusahaan.Popoulasi penelitian ini adalah perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Teknik sampling menggunakan purposive sampling dan analisis data dengan analisis regresi data panel. Hasil analisis; corporate governance disclosure, intellectual capital dan karakteristik perusahaan (profitabilitas, leverage, dan ukuran perusahaan) secara simultan merupakan faktor detemininan nilai perusahaan. Namun demikian secara parsial profitabilitas, leverage, dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Sedangkan variabel corporate governance disclosure dan intellectual capital tidak berpengaruh terhadap nilai perusahaan. Kata kunci.Coporate Governance Disclosure, Intellectual Capital, Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan, Leverage.

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...