Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan

The Effect of Good Corporate Governance Toward Firm Value

Penilitian ini tujuannya adalah membuktikan pengaruh prosedur Good Corporate Governance (GCG) yang meliputi Dewan Komisaris, Komisaris Independen, Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional, serta penelitian ini pun membuktikan pengaruh GCG terhadap Nilai Perusahaan. Penelitian ini termasuk kedalam penelitian kuantitatif karena memakai data sekunder dan perusahaan BUMN non-keuangan adalah sampel yang dipilih pada penelitian ini, yang secara rutin mempublikasikan laporan keuangan pada Bursa Efek Indonesai selama periode tahun 2016 hingga tahun 2018. Analisa data memakai regresi linear berganda dengan memakai program SPSS. Hasil analisis pada variabel bebas memperlihatkan jika variabel Dewan Komisaris dan Kepemilikan Institusional berpengaruh terhadap nilai perusahaan. Sedangkan ketiga variabel bebas Ukuran Komisaris Independen, Komite Audit dan Kepemilikan Manajerial tidak berpengaruh terhadap nilai perusahaan

Purpose of this study were to examine the effect from Good Corporate Governance Mechanism such as Commissioner Board Size, Independent Commissioner, Audit Committee, Managerial Ownership,  and Institutional Ownership, then these components’ effects were observed toward firm value. This research was quantitative study by samples from state-owned companies (non-banking sector who routinely had published their annual report in period of year 2016 until 2018. Data analysis used was multiple linear regression by SPSS program. The results showed that there were two independent variables, there are Commissioner Board Size  and Institutional Ownership had a significant effect toward Firm Value. Besides, three other independent variables, there are Independent Commissioner, Audit Committee, and Managerial Ownership, which did not significantly influence the Firm Value.