Pengaruh Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2017–2021

Geraldine, Tasya (2023) Pengaruh Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2017–2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance di dalam komite audit, kepemilikan manajerial, dewan direksi, komisaris independen terhadap nilai perusahaan. Penelitian ini menggunakan variabel control yaitu: firm size, leverage, profitabilitas dan Covid-19. Data yang digunakan yaitu menggunakan 316 observasi pada 66 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2017-2021. Data yang digunakan merupakan data sekunder yang diperoleh melalui website S&P Capital IQ, dan menggunakan metode akrual diskresioner dengan menggunakan aplikasi STATA 16 untuk memperoleh hasil pengujian terlampir. Hasil yang diperoleh, yaitu Komite Audit (KA) berpengaruh positif terhadap Nilai Perusahaan (PBV) atau H1 dapat diterima, Kepemilikan Manajerial (KM) berpengaruh positif terhadap Nilai Perusahaan (PBV) atau H2 dapat diterima, Dewan Komisaris Independen (KI) berpengaruh positif terhadap Nilai Perusahaan (PBV) atau dapat H3 dapat diterima, dan Dewan Direksi (DD) berpengaruh negative terhadap Nilai Perusahaan (PBV) atau H4 ditolak./This study aims to determine the effect of good corporate governance mechanisms in the audit committee, managerial ownership, board of directors, independent commissioners on firm value. This study uses control variables, namely: firm size, leverage, profitability and Covid-19. The data used is using 316 observations on 66 manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The data used is secondary data obtained through the S&P Capital IQ website, and uses the discretionary accrual method using the STATA 16 application to obtain the attached test results. The results obtained, namely the Audit Committee (KA) has a positive effect on Firm Value (PBV) or H1 is acceptable, Managerial Ownership (KM) has a positive effect on Firm Value (PBV) or H2 is acceptable, the Independent Board of Commissioners (KI) has a positive effect on Company Value (PBV) or H3 can be accepted, and the Board of Directors (DD) has a negative effect on Company Value (PBV) or H4 is rejected.

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