Open AccessAnalisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019
Author(s) -
Wiwin Indah Sari,
Haifah Haifah,
Wiwik Fitria Ningsih
Publication year - 2021
Publication title -
jurnal akuntansi dan manajemen keuangan/jakuma
Language(s) - English
Resource type - Journals
eISSN - 2775-3352
pISSN - 2745-3898
DOI - 10.31967/jakuma.v2i1.513
Subject(s) - profitability index , audit committee , business , stock exchange , accounting , profit margin , nonprobability sampling , corporate governance , sample (material) , net interest margin , foreign ownership , audit , return on assets , finance , economics , population , chemistry , demography , chromatography , sociology , foreign direct investment , macroeconomics
This study aims to analyze the effect of good corporate governance and profitability on firm value in National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Good corporate governance variable is proxied by the board of commissioners, board of directors, and audit committee, while profitability is proxied by net profit margin (NPM). The research sample was selected based on purposive sampling technique, so as to obtain a sample of 14 national foreign exchange private banks. The analytical method used is multiple regression analysis. The results showed that partially the board of commissioners, board of directors, audit committee, and profitability had no significant effect on firm value. Simultaneously, all the independent variables, namely the board of commissioners, the board of directors, the audit committee, and profitability have a significant effect on firm value.