Ilomata International Journal of Tax and Accounting
Vol 2 No 3 (2021): July 2021

The The Influence of Corporate Governance Perception Index, Profitability Ratio and Firm Size to Company Value (CGPI And Listed Companies On The IDX)

Eva Safina Rose (Politeknik Negeri Semarang)
Siti Arbainah (Politeknik Negeri Semarang)
Suko Raharjo (Politeknik Negeri Semarang)
Ardian Widiarto (Politeknik Negeri Semarang)



Article Info

Publish Date
30 Jul 2021

Abstract

This research is based on the problem of what factors can affect the value of company in the form of book value of shares (PBV) in companies that are ranked CGPI and listed on the IDX 2014-2018. CGPI itself is a Corporate Governance index given by the IICG institution to participating companies in accordance with the results of research on corporate governance mechanisms. This study aims to analyze the effect of the Corporate Governance Perception Index, Profitability Ratios, and Company Size on Firm Value in companies that are ranked CGPI and listed on the IDX during the 2014-2018 period with a sample of 11 companies using purposive sampling technique. The results of Multiple Linear Regression Statistical Analysis show that (1) The effect of CGPI on Book Value of Shares (PBV) is positive and significant (2) The effect of ROA on Book Value of Shares (PBV) does not have a positive and significant effect (3) Effect of ROE on Firm Value (PBV) is positive and significant (4) The influence of Company Size on Company Value (PBV) does not have a positive and significant effect (5) CGPI, Return On Assets, Return On Equity, and Company Size simultaneously have an influence on Firm Value.

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Journal Info

Abbrev

ijtc

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...