Factors that Influence Company Value (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange (BEI) for the 2016 – 2020 Period)
1Adji Suratman, 2Hamilah, 3Sutrisno
1,2,3Master of Accounting STIE YAI jl. Salemba Raya No. 7-9A Jakarta, Indonesia.
https://doi.org/10.47191/jefms/v8-i2-23ABSTRACT:
The aim of the research is to determine and analyze the factors that influence the company value of mining companies listed on the Indonesia Stock Exchange 2016 - 2020. The population of all companies listed on the Indonesia Stock Exchange is 47, sampling using the proportional sampling method of 12 companies for 5 years. (2016 to 2020) processed with Eviews 10.0. The research results show that partially environmental performance, disclosure of environmental information, institutional ownership, proportion of independent commissioners, company size have a negative and significant effect on company value. Medium Low Cost Strategy has a positive and significant influence on Company Value. Meanwhile, the company value R Square = 0.239 shows that the influence of environmental performance, environmental information disclosure, institutional ownership, proportion of independent commissioners, low cost strategy, and company size together have a significant effect on company value, 23.9%. Meanwhile, the remaining 76 .1 is influenced by other variables
KEYWORDS:
Environmental Performance, Environmental Information Disclosure, Institutional Ownership, Proportion of Independent Commissioners, Low Cost Strategy, Company Size and Company Value.
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