Wira Natali Angeline Lumban Gaol, . (2026) PENGARUH FINANCIAL PERFORMANCE DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN POLITICAL CONNECTIONS SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research employs a quantitative approach to examine how financial performance and the presence of independent commissioners relate to firm value, while considering political connections as a potential moderating factor among non-financial state-owned enterprises listed on the Indonesia Stock Exchange for the 2020–2024 period. The study utilizes secondary data sourced from publicly issued annual reports and financial statements during the observation years. Through purposive sampling, 15 companies met the required criteria and were included in the analysis. Panel data regression using the random effect specification was carried out in STATA 12 with a significance threshold of 5 percent. The empirical results indicate that financial performance does not have a significant effect on firm value, while independent commissioners also do not exhibit a significant effect on firm value. Additionally, political connections do not alter the interplay between financial performance or independent commissioners and firm value. Overall, the evidence implies that political linkages neither reinforce nor weaken the influence of financial outcomes or board oversight in shaping the valuation of state-owned enterprises.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112097] [Pembimbing: Erna Hernawati] [Ketua Penguji: Amrie Firmansyah] [Penguji 1: Husnah Nur Laela Ermaya] |
| Uncontrolled Keywords: | Financial Performance, Independent Commissioner, Political Connections, Firm Value, SOEs |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | WIRA NATALI ANGELINE LUMBAN GAOL |
| Date Deposited: | 10 Apr 2026 07:55 |
| Last Modified: | 10 Apr 2026 07:55 |
| URI: | http://repository.upnvj.ac.id/id/eprint/42114 |
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