Pengaruh good corporate governance terhadap nilai perusahaan

Khairil Anwar

Abstract


Tujuan penelitian ini untuk mengetahui pengaruh good corporate governance terhadap nilai perusahaan. Penelitian dilakukan pada perusahaan sub sektor coal mining yang terdaftar pada Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 22 perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian menunjukkan: komite audit berpengaruh negatif signifikan terhadap nilai perusahaan, ukuran dewan komisaris berpengaruh positif tidak signifikan terhadap nilai perusahaan, proporsi dewan komisaris independen berpengaruh negatif tidak signifikan terhadap nilai perusahaan.


Keywords


Coal mining; nilai perusahaan; komite audit

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DOI: https://doi.org/10.30872/jinv.v19i2.13221

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