The Effect Of Board Of Commisioner On Firm Value With Capital Structure As An Intervening Variable
Author(s) -
Abdul Kadir Usry,
Tutik Arniati,
Muslichah
Publication year - 2022
Publication title -
jurnal penelitian teori and terapan akuntansi (peta)
Language(s) - English
Resource type - Journals
ISSN - 2528-2581
DOI - 10.51289/peta.v7i1.522
Subject(s) - capital structure , nonprobability sampling , enterprise value , value (mathematics) , intervening variable , business , capital (architecture) , population , econometrics , economics , accounting , statistics , finance , mathematics , sociology , demography , geography , debt , archaeology
This study aims to examine the effect of the board of commissioners (BOC) and capital structure on firm value. This research is a quantitative research, the data is processed using SMART-PLS. The population of this research are banking companies. By using purposive sampling technique, 37 banks were obtained as samples. if the period used is 3 years, the total observation is 111. Research findings indicate that BOC has a positive effect on firm value. Furthermore, the BOC has a negative influence on the capital structure. The next finding is that capital structure has a significant negative effect on firm value. Finally, capital structure mediates the effect of BOC on firm value.
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