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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Syahid Ashadi
Universitas Bumigora Mataram
Economics, Econometrics & Finance

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Pengaruh kinerja keuangan, dewan komisaris, dan komite audit terhadap nilai perusahaan Syahid Ashadi; Ni Ketut Sriwinarti; Layali Ihyani
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.17352

Abstract

An investor's view of a company's performance, as shown by its stock price, is known as its firm value. But agency difficulties, which can lower firm value, often arise in the interaction between shareholders (the principal) and management (the agent). Corporate governance's oversight mechanisms—the board of commissioners, the audit committee, and financial performance—help to alleviate this problem. In this quantitative study, we will look at banking businesses listed on the Indonesia Stock Exchange from 2024 to 2025 to see how financial performance (ROA), board of commissioners, and audit committee affect company value (PBV) and how these three factors relate to each other. All 47 of the IDX-listed banking companies make up the population and sample. We used Eviews version 12 for panel data regression with the Random Effect Model (REM), in addition to standard assumption tests and hypothesis testing, to examine the data. The findings demonstrate a favorable and statistically significant relationship between financial performance (ROA) and firm value. Having a larger or smaller audit committee or board of commissioners does not significantly impact corporate value. In addition, ROA is signifikan affected by firm valuation and the board of commissioners, but not by the audit committee. 
Co-Authors Layali Ihyani Ni Ketut Sriwinarti