Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh Good Corporate Governance (GCG) dan profitabilitas terhadap nilai perusahaan

Putri, Bella Danita (Unknown)
Putri, Eskasari (Unknown)



Article Info

Publish Date
31 May 2022

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) and profitability on firm value. In this case good corporate governance is proxied by the managerial ownership, independent board of commissioners, audit committee, profitability is proxied by Return On Asset (ROA) while firm value is proxied by Price Book Value (PBV). The population in this study are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampel in this study was fixed by purposive sampling method so that was found 83 samples. The type of data used in this study is secondary data with the data collection method is documentation method. The analysis used in this study is multiple linear regression analysis. Based on the results of study, it can be concluded that independent board of commissioners and profitability have an effect on firm value, while managerial ownership and audit committee have no effect on firm value.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...