PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN INDEKS IDX30
Abstract
Abstract. The goal of this study is to find out how Profitability, Good Corporate Governance (represented by the Board of Commissioners, Board of Directors, and Audit Committee), and as well as profitability affect the value of a company. In this study, the samples were 15 companies from the 2020–2022 time that were listed on the IDX30 Index of the Indonesia Stock Exchange. The samples were chosen on purpose to get 45 data that were then handled using SPSS version 25. Multiple linear regression, the t-test, the F-test, and the coefficient of determination were used to do the study. This study's results show that the Board of Commissioners, the Audit Committee, and Profitability all have a significant effect on Company Value. However, the Board of Directors does not have a significant effect on Company Value. The F-test shows that the Board of Commissioners, the Board of Directors, the Audit Committee, and Profitability all have an effect on the value of the company at the same time. The coefficient of determination (R2) of these four variables is able to explain on Company Value is strongly at 89,60%.
Abstraksi. Tujuan penelitian ini yaitu guna mengetahui pengaruh Good Corporate Governance yang diimplementasikan menggunakan Dewan Komisaris, Dewan Direksi, dan Komite Audit, serta Profitabilitas terhadap Nilai Perusahaan. Sampel penelitian berjumlah 15 perusahaan di Indeks IDX30 BEI periode 2020–2022. Perusahaan-perusahaan ini dipilih menggunakan metode yang disebut purposive sampling, yang menghasilkan 45 data yang diolah menggunakan SPSS versi 25. Pengujian regresi linier berganda, uji t dan uji F digunakan untuk melakukan analisis. Hasil penelitian menunjukkan bahwa hasil uji t Dewan Komisaris, Komite Audit, dan Profitabilitas semuanya mempengaruhi signifikan terhadap Nilai Perusahaan. Namun Dewan Direksi tidak mempengaruhi signifikan terhadap Nilai Perusahaan. Uji F menunjukkan Dewan Komisaris, Direksi, Komite Audit, dan Profitabilitas berpengaruh terhadap Nilai Perusahaan secara simultan. Hasil Koefisien determinasi (R2) keempat variabel tersebut mampu menjelaskan pengaruhnya terhadap Nilai perusahaan dengan sangat kuat sebesar 89,60%.
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References
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