Email this article Pengaruh rapat dewan dan jumlah dewan komisaris serta komisaris independen terhadap nilai perusahaan pada perusahaan sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh rapat dewan, jumlah dewan komisaris dan komisaris independen terhadap nilai perusahaan. Penelitian dilakukan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 13 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data diambil dari laporan keuangan tahunan perusahaan. Statistik deskriptif dan regresi linier berganda digunakan sebagai alat analisis data. Hasil penelitian ini menunjukkan bahwa rapat dewan berpengaruh negatif signifikan terhadap nilai perusahaan, jumlah dewan komisaris berpengaruh positif namun tidak signifikan terhadap nilai perusahaan, dan komisaris independen berpengaruh positif dan signifikan terhadap nilai perusahaan.
Keywords
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DOI: https://doi.org/10.30872/jimm.v7i3.11201
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