Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Vol. 7 No. 1 (2022): Januari 2022

Pengaruh Dewan Komisaris Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening

Abdul Kadir Usry (STIE Malangkucecwara)
Tutik Arniati (STIE Malangkucecwara)
Muslichah (STIE Malangkucecwara)

Article Info

Publish Date
27 Jan 2022

Abstract

This study aims to examine the effect of the board of commissioners (BOC) and capital structure on firm value. This research is a quantitative research, the data is processed using SMART-PLS. The population of this research are banking companies. By using purposive sampling technique, 37 banks were obtained as samples. if the period used is 3 years, the total observation is 111. Research findings indicate that BOC has a positive effect on firm value. Furthermore, the BOC has a negative influence on the capital structure. The next finding is that capital structure has a significant negative effect on firm value. Finally, capital structure mediates the effect of BOC on firm value.

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Journal Info
Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Website

Abbrev

peta

Publisher

Sekolah Tinggi Ilmu Ekonomi Kesuma Negara Blitar

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi. ...