Journal article
Fenomena Faktor yang Mempengaruhi Nilai Perusahaan
I GST AYU EKA DAMAYANTHI
Volume : 14 Nomor : 2 Published : 2019, July
Jurnal Ilmiah Akuntansi dan Bisnis
Abstrak
This study explains the phenomenon of factors that influence firm value. Based on the phenomenon and associated with the theory, the factors that influence firm value are social responsibility disclosure (CSR), good corporate governance (GCG) and foreign ownership (KA). The success of a company is often associated with stock prices and firm value. The stock prices for companies that have good value tend to be high both short and long term. The research objective is to provide empirical evidence that CSR disclosure factors, GCG and KA, influence the firm value. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015– 2017. The samples were manufacturing companies located on the Indonesia Stock Exchange selected using a non-probability sampling method, specifically purposive sampling. Multiple linear regression technique was used for data analysis. Based on the results of the research, the factors that influence the firm value are disclosure of CSR, GCG, and KA; and they have a positive effect on firm value. Keywords: Firm value, CSR, GCG, foreign ownership