Open AccessPENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPETENSI DEWAN KOMISARIS DAN KUALITAS AUDITOR PADA NILAI PERUSAHAAN
Author(s) -
Cok Istri Ratna Sari Dewi,
Ni Made Dwi Ratnadi,
Maria Mediatrix Ratna Sari
Publication year - 2017
Publication title -
ekonomi dan bisnis universitas udayana (e-journal)
Language(s) - English
Resource type - Journals
ISSN - 2337-3067
DOI - 10.24843/eeb.2017.v06.i09.p08
Subject(s) - nonprobability sampling , stock exchange , business , accounting , audit committee , shareholder , competence (human resources) , enterprise value , prosperity , sample (material) , audit , business administration , finance , corporate governance , management , economics , population , chemistry , demography , chromatography , sociology , economic growth
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.