PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI

Authors

  • Abdul Wahab Khoirul Hanif
  • Anita Wijayanti
  • Endang Masitoh
  • Yuli Chomsatu Samrotun

Keywords:

liquidity, leverage, institutional ownership, company size.

Abstract

This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size). The dependent variable is firm value. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The research sample was selected using the purpose sampling and statistical methods using multiple linear analysis. There are 11 companies that meet the criteria with a period of 5 years producing 55 samples. The results showed that institutional ownership and firm size affect firm value, while liquidity and leverage do not affect firm value.

Downloads

PlumX Metrics

Published

2020-05-19

Issue

Vol. 15 (2019): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Authors who publish this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.