Email this article Pengaruh board structure dan struktur modal terhadap nilai perusahaan dengan ekstern variabel sebagai variabel moderasi pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di bursa efek Indonesia
Abstract
      Setiap perusahaan ingin meningkatkan nilai perusahaan. Perusahaan dengan nilai perusahaan yang tinggi akan menarik investor untuk berinvestasi. Ada banyak indikator yang mempengaruhi peningkatan nilai perusahaan, penelitian ini menggunakan dua indikator yaitu board structure dan struktur modal. Tujuan peneltian ini untuk mengetahui pengaruh board structure dan struktur modal dengan ekstern faktor sebagai variabel moderasi terhadap nilai perusahaan pada perusahaan sektor manufaktur sub sektor food and beverage yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2010 – 2017. Jenis penelitian yang digunakan ialah kuantitatif dengan menggunakan data sekunder, dengan mengambil 12 perusahaan sebagai sample dimana pengumpulan data dilakukan dokumentasi berupa laporan keuangan dan tahunan perusahaan. Alat analisis yang digunakan adalah Partial Least Square (PLS). Hasil dari penelitian ini menunjukkan secara parsial bahwa variabel board structure berpengaruh negative signifikan terhadap nilai perusahaan, variabel struktur modal berpengaruh negative tidak signifikan terhadap nilai perusahaan, ekstern faktor berpengaruh negative tidak signifikan terhadap nilai perusahaan pada perusahaan sektor manufaktur sub sektor makanan dan minuman.
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DOI: https://doi.org/10.29264/jimm.v7i1.7230
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