Jul 2026· Akubis: Jurnal Akuntansi dan Bisnis· Vol 11, pp. 137-150· 0 citations
Abstract
This research aims to test the influence of institutional ownership, company age, capital structure, and company size on company value. This research is a quantitative research. The population in this study is a non-cyclical Consumer sector company listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2024. The sampling method uses purposive sampling technique with a sample of 80 research data. This research uses a panel data regression method with the help of Eviews 12 software. Research shows that the company's age has a negative effect on the company's value, while institutional ownership, capital structure, and company size do not affect the company's value. The results of this study provide theoretical implications that the age of the company is a factor that can affect the value of the company in the non-cyclical consumer sector, as well as practical implications for management and investors to consider the sustainability factor and the company's experience in decision making.
This study aims to determine and analyze the effect of company size, subsidiaries, and audit quality on the integrity of financial statements in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This type of research is quantitative research using secondary data sourc...
Amelia Gita Safira Salsabila, S. Sudarmadi· AKSIOMA· 0 citations
This research was conducted with the aim of determining the influence of company characteristics, independent board of commissioners, managerial ownership, and company age on tax avoidance. This type of research is quantitative research. The data source used is secondary data. The sample used in this study is non-cycli...
L. Solikhah, Andry Sugeng· AKADEMIK: Jurnal Mahasiswa H...· 0 citations
The energy sector plays an important role in the Indonesian economy but faces various challenges related to environmental and social issues, corporate governance, tax policies, and fluctuations in firm value. These conditions encourage companies to improve their social responsibility, corporate governance, and tax mana...
This research looks at how Environmental, Social, and Governance (ESG) factors affect the value of companies in the coal industry that are listed on the Indonesia Stock Exchange, and it considers profitability as a factor that can influence this relationship during the years 2021 to 2025. This study is driven by the gr...
Vivi Febrianti, N. F. Dosinta, Helisa Noviarty· Jurnal Publikasi Ekonomi dan...· 0 citations
Firm value reflects a company's financial performance and shapes investor confidence, yet the average firm value of consumer goods companies listed on the Indonesia Stock Exchange (IDX) declined markedly between 2019 and 2023. This study examines the partial and simultaneous effects of company growth, capital structure...
Lolita M. Simatupang, Christina Verawati Situmorang· Jurnal Akuntansi dan Bisnis...· 0 citations
This study aims to analyze the effects of capital structure, company size, and investment decisions on firm value among technology sector companies listed on the Indonesia Stock Exchange during 2022–2024. The study employed a quantitative approach with a population consisting of all technology sector companies listed o...
