Open AccessCORPORATE GOVERNANCE AND FIRM VALUE
Author(s) -
Falikhatun Falikhatun,
Devi Mulia Kumalasari,
Anis Wijayanto
Publication year - 2020
Publication title -
stability
Language(s) - English
Resource type - Journals
eISSN - 2621-9565
pISSN - 2621-850X
DOI - 10.26877/sta.v3i2.7776
Subject(s) - business administration , business , enterprise value , nonprobability sampling , accounting , sociology , population , demography
AbstrakTujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Corporate Governance terhadap firm value. Metode penelitian ini dalam pengumpulan data digunakan data kuantitatif dengan metode purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai 2017, yang menghasilkan 316 perusahaan. Analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini, menunjukan hasil bahwa Corporate Governance yang diproksikan komisaris independen dan dewan direksi berpengaruh positif terhadap firm value, sedangkan komite audit tidak berpengaruh terhadap firm value, tetapi komisaris independen, dewan direksi dan komite audit secara bersama-sama berpengaruh terhadap firm value Saran yang peneliti usulkan yaitu sampel penelitian yang digunakan lebih banyak pada seluruh sektor industri, sehingga didapatkan sampel yang lebih kompehensif dan akurat, menggunakan proksi lain yang lebih mempengaruhi firm value .Kata Kunci : Komite Audite; Tata kelola perusahaan; Jajaran direktur; Nilai Perusahaan; Komisaris Independen.AbstractThe purpose of this study is to obtain empirical evidence about the influence of Corporate Governance on firm value. This research methodology in collecting data used quantitative data with purposive sampling method. The sample is a manufacturing companies listed on the IDX period 2014 to 2017, that resulted 316 companies. Data analysis used multiple linear regression. The results show that Corporate Governance which is proxied by independent commissioner and board of directors have positive effect on firm value, while audit committee has no effect on firm value, but independent commissioner, board of directors and audit committee together influence firm value. The suggestion that the researcher propose is the research sample that is used more in all industry sectors, to obtain a comprehensive and more accurate sample, using other proxions that further affect firm values.Keywords : Audite Committee; Corporate Governance; Board of Directors; Firm Value; Independent Commissior.