Dewan Direksi, Cash Holding, Nilai Perusahaan: Peran Moderasi Dari Leverage

نویسندگان

چکیده

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh cash holding dan ukuran dewan direksi terhadap nilai perusahaan. Selain itu, penelitian juga memasukkan leverage dalam hubungan tersebut. menggunakan data perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai dengan 2020. Data diperoleh dari www.idx.co.id, www.financial.yahoo.com, website resmi Berdasarkan purposive sampling, sampel digunakan berjumlah 108 observasi. Pengujian dilakukan analisis regresi berganda panel. Hasil membuktikan bahwa berpengaruh positif perusahaan, sedangkan negatif Selanjutnya, memperlemah memperkuat mengindikasikan Otoritas Jasa Keuangan perlu mengatur kembali penerapan tata kelola khususnya terkait persyaratan kepemilikan utang pada terbuka Indonesia.

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ژورنال

عنوان ژورنال: Jurnalku

سال: 2022

ISSN: ['2808-9030']

DOI: https://doi.org/10.54957/jurnalku.v2i1.143