Mediating Role of Company Size on Earnings Per Share and Price to Book Value

Safitri, Julia and Affandi, Muhamad Arief Mediating Role of Company Size on Earnings Per Share and Price to Book Value. Advances in Intelligent Systems Research, 175. pp. 127-131. ISSN 1951-6851 (online)

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Abstract

This study determines the Good Corporate Governances (GCG) influence in increasing company value through Return on Assets (ROA). Good Corporate Governance factors used in this research are independent commissioner (IC) and audit committee (AC). Company Value factors used in this research is PBV (Price to Book Value). Sample of this research contains 23 conventional commercial banks registered on IDX (Indonesia Stock Exchange) in the period of 2014-2018. The method of data analysis uses multiple linear regression. The results show that the fastest variable to increase company value through ROA as a mediating variable is the audit committee. Independent commissioner does not influence on financial performance (ROA) and company value. Another variable that rapidly increases company value is the direct influence of intellectual capital on company value.

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