ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE

Main Author: Tangke, Paulus
Format: Article info application/pdf
Bahasa: eng
Terbitan: Institut Transparansi dan Akuntabilitas Publik (INSPIRING) , 2022
Online Access: https://journal.inspiring.or.id/cjba/article/view/21
https://journal.inspiring.or.id/cjba/article/view/21/16
ctrlnum article-21
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE</title><creator>Tangke, Paulus</creator><description lang="en-US">Purpose &#x2013; This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value. Design/methodology/approach &#x2013; The method used in this study is the Moderation Regression Analysis method. Findings &#x2013; The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner&amp;nbsp; able to moderate the relationship between Firm Size and Firm&amp;nbsp; Value. Originality &#x2013; The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.</description><publisher lang="en-US">Institut Transparansi dan Akuntabilitas Publik (INSPIRING)</publisher><date>2022-05-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://journal.inspiring.or.id/cjba/article/view/21</identifier><identifier>10.58792/cjba.v2i1.21</identifier><source lang="en-US">Contemporary Journal on Business and Accounting; Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA); 33-56</source><source>2776-8996</source><source>2777-0877</source><source>10.58792/cjba.v2i1</source><language>eng</language><relation>https://journal.inspiring.or.id/cjba/article/view/21/16</relation><rights lang="en-US">Copyright (c) 2022 Contemporary Journal on Business and Accounting</rights><recordID>article-21</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
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author Tangke, Paulus
title ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE
publisher Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
publishDate 2022
url https://journal.inspiring.or.id/cjba/article/view/21
https://journal.inspiring.or.id/cjba/article/view/21/16
contents Purpose – This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value. Design/methodology/approach – The method used in this study is the Moderation Regression Analysis method. Findings – The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner&nbsp; able to moderate the relationship between Firm Size and Firm&nbsp; Value. Originality – The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.
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institution Institut Transparansi dan Akuntabilitas Publik (INSPIRING)
institution_id 10433
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library Contemporary Journal on Business and Accounting
library_id 7754
collection Contemporary Journal on Business and Accounting (CjBA)
repository_id 19745
subject_area Accounting_Finance
Accounting_Auditing
TAX
Auditing
city KOTA MAKASSAR
province SULAWESI SELATAN
repoId IOS19745
first_indexed 2024-06-13T04:01:51Z
last_indexed 2024-06-13T04:01:51Z
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