PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2021

Authors

  • Ade Tira Juniar Universitas Pekalongan
  • Mahirun Mahirun Universitas Pekalongan
  • Didha Putri Citradika Universitas Pekalongan

Keywords:

AGE, GCG, ROA, SIZE, Tobin’s Q

Abstract

This research aims to obtain empirical evidence and analyze the influence of good corporate governance on company value using Tobin's Q as a measure of company value. This research uses the variables institutional ownership, managerial ownership, profitability measured by ROA, company age measured by AGE, and company size measured by SIZE. The population in this research are financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling used the purposive sampling method of 46 companies with a total of 175 samples. The data used is secondary data taken through the documentation method. The data obtained was then processed using the Eviews 12 application. Based on the results of hypothesis testing, it was found that institutional ownership had a significant negative effect on Tobin's Q. Meanwhile, managerial ownership, ROA, AGE, and SIZE had no effect on Tobin's Q.

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Published

2026-01-31

How to Cite

Juniar, A. T., Mahirun, M., & Citradika, D. P. (2026). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2021. Journal of Accounting and Management’s Student, 3(1). Retrieved from https://journals.unikal.ac.id/index.php/jams/article/view/229

Issue

Vol. 3 No. 1 (2026): JOURNAL OF ACCOUNTING AND MANAGEMENTS STUDENT

Section

Article

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Copyright @2023. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted non-commercial used, distribution and reproduction in any medium 


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.