Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Good Corporate Governance terhadap Nilai Perusahaan

Ika Faradilla Purwaningrum (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
Tantina Haryati (Universitas Pembangunan Nasional “Veteran” Jawa Timur)



Article Info

Publish Date
12 Jul 2022

Abstract

This research aims to test and analyze the influence of Good Corporate Governance including institutional ownership, managerial ownership, an independent board of commissioners, and an audit committee on the value of the company. The population used in this study is a State-Owned Enterprise (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. This type of research is explanatory research with a quantitative approach. The data used in this study is secondary data in the form of annual reports. Sampling techniques are obtained using purposive sampling methods. Based on predetermined criteria, 14 state-owned enterprises (SOEs) were obtained as research samples. The analysis technique used in this study is Partial Least Square (PLS) with the help of the SmartPLS program. The results of this study show that Institutional Ownership has a positive and significant effect on the value of the company, Managerial Ownership has a positive and significant effect on the value of the company, the Independent Board of Commissioners has no significant effect on the value of the company, the Audit Committee has a positive and significant effect on the value of the company. Keywords: Institutional Ownership; Managerial Ownership; Independent Board of Commissioners; Audit Committee; Company Value.

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and ...