PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPETENSI DEWAN KOMISARIS DAN KUALITAS AUDITOR PADA NILAI PERUSAHAAN

  • Cok Istri Ratna Sari Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • Ni Made Dwi Ratnadi Fakultas Ekonomi dan Bisnis Universitas Udayana. Bali. Indonesia
  • Maria M. Ratna Sari Fakultas Ekonomi dan Bisnis Universitas Udayana. Bali. Indonesia
##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.24843/EEB.2017.v06.i09.p08

Abstrak

High firm value will increase the prosperity of shareholders. The higher the stock price, the higher the firm value could be. Generally investors will hand over its management to the professionals to achieve the company’s goal which is to increase the firm values. This study aims to examine the influence of institutional ownership, the competence of board of commissioners and the quality of auditor on firm values. The analyzed data is secondary data, taken from financial statements and annual reports of companies that listed in Indonesia Stock Exchange from 2012-2015. The sample selection determined by using purposive sampling technique, 48 companies were acquired. Multiple linear regression techniques were used to analyze the data. The results showed that institutional ownership, the competence of board of commissioners and the quality of auditor have positive effects on firm values.

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Diterbitkan
2017-09-08
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RATNA SARI DEWI, Cok Istri; DWI RATNADI, Ni Made; M. RATNA SARI, Maria. PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPETENSI DEWAN KOMISARIS DAN KUALITAS AUDITOR PADA NILAI PERUSAHAAN. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 3379-3406, sep. 2017. ISSN 2337-3067. Tersedia pada: <https://ojs.unud.ac.id/index.php/eeb/article/view/26320>. Tanggal Akses: 15 oct. 2025 doi: https://doi.org/10.24843/EEB.2017.v06.i09.p08.
Bagian
Articles

Kata Kunci

institutional ownership, the competence of board of commissioners, the quality of auditor, firm values.