NILAI PERUSAHAAN BERDASARKAN PRICE EARNING RATIO (PER) DAN GOOD CORPORATE GOVERNANCE (GCG)

Ardiansyah, Moh Firman and Yuliarti, Norita Citra and Aspirandi, Rendy Mirwan (2020) NILAI PERUSAHAAN BERDASARKAN PRICE EARNING RATIO (PER) DAN GOOD CORPORATE GOVERNANCE (GCG). BUDGETING : Journal of Business, Management and Accounting, 2 (1). pp. 155-173. ISSN 2715-2480

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Official URL: https://journal.ipm2kpe.or.id/index.php/BUDGETING/...

Abstract

The purpose of this study was to determine whether there is an effect of Price Earnings Ratio (PER) and Good Corporate Governance (GCG) with proxies (audit committee, independent commissioners, institutional ownership and managerial ownership) on firm value. This study uses a descriptive method with a population of 174 companies on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used was purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the variable Price Earning Ratio (PER) partially affects firm value and the variable Good Corporate Governance (GCG) proxied by the audit committee, independent commissioners, institutional ownership and managerial ownership have no partial effect on the value of manufacturing companies listed on the Indonesia Stock Exchange. Conclusion, based on PER analysis, the better the quality of the Investment Opportunity Set (IOS) will always be followed by an increase in company value. Meanwhile, the better the quality of GCG is not always followed by an increase in company value.

Item Type:	Article
Subjects:	300 Social Science > 330 Economics > 332 Financial Economics, Finance
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Rendy Mirwan Aspirandi
Date Deposited:	14 Feb 2022 02:49
Last Modified:	14 Feb 2022 02:49
URI:	http://repository.unmuhjember.ac.id/id/eprint/12866

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