盈利能力、资本结构和公司治理机制的实施对公司价值的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI:10.25105/JAT.V6I1.4872

Rina Hartanti, Fahri Yulandani, M. Riandi

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引用次数: 3

摘要

本研究的目的是解释盈利能力、资本结构和良好公司治理对公司价值的影响。研究对象包括2015-2017年期间在LQ-45注册并在印尼证券交易所上市的公司。确定所用样品的技术是有目的取样。本研究采用多元线性回归方法。基于检验结果，本研究证明盈利能力、资本结构和GCG机制的应用共同影响企业价值。本研究也证明了部分盈利能力以总资产收益率和管理层持股率为代表对企业价值有正向影响。结果表明，以DER为代表的资本和以机构所有权为代表的GCG对企业价值没有正向影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, AND IMPLEMENTATION OF CORPORATE GOVERNANCE MECHANISM ON FIRM VALUE

The purpose of this study is to explain the effect of Profitability, Capital Structure, and the application of Good Corporate Governance to Firm Value. The population of the study includes companies registered in the LQ-45 which are listed on the Indonesia Stock Exchange for the period 2015-2017. The technique of determining the sample used is purposive sampling. This study uses a multiple linear regression approach. Based on the results of testing, this study proves that profitability, capital structure, and the application of the GCG mechanism together affect firm value. This study also proves that partially profitability proxied by ROA and Managerial Ownership has a positive effect on Firm Value. The results showed that capital, which is proxied by DER and GCG, which is proxied by Institutional Ownership, does not have a positive effect on Corporate Value

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Jurnal Akuntansi Trisakti

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