Jurnal Paradigma Akuntansi
Vol. 5 No. 1 (2023): Januari 2023

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL MEDIASI

Eugenia Steviana (Unknown)
Henryanto Wijaya (Unknown)



Article Info

Publish Date
22 Jan 2023

Abstract

This study aims to obtain empirical evidence regarding family ownership, independent commissioner, audit committee, and foreign ownership of firm value with firm performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange. The observation period in the study was 2017-2019. Samples taken in this study 135 data using non-probability sampling with purposive sampling technique and data analysis techniques using the Partial Least Square method with the SmartPLS 3.3.2 application. The results of this study indicate that family ownership, independent commissioner, audit committee, and foreign ownership have a negative and insignificant direct effect on firm value. This study provides evidence that firm performance can mediate the effect of the independent commissioner on firm value. However, it cannot mediate the influence of family ownership, audit committees, and foreign ownership.

Copyrights © 2023






Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...