Manurung, Libra Soritua (2022) PENGARUH DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BUMN DAN PERUSAHAAN SEKTOR RITAIL YANG TERDAFTAR DI BEI 2019-2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh jumlah komisaris independent dan komite audit terhadap nilai perusahaan yang diproksikan dengan nilai Tobin’s Q pada perusahaan BUMN dan perusahaan sektor ritail yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah seluruh perusahaan BUMN dan perusahaan sektor ritail yang terdaftar di BEI yang berjumlah 45 perusahaan. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling sehingga jumlah sampel yang terpilih sebanyak 39 perusahaan sehingga total observasi dalam penelitian ini sebanyak 117 observasi. Data yang digunakan penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs www.idx.co.id dan website perusahaan. Hasil penelitian ini menunjukkan bahwa (1) dewan komisaris independen berpengaruh negative dan tidak signifikan terhadap nilai perusahaan. Hal ini menunjukkan bahwa jika perusahaan mengalami kenaikan atau mengalami penurunan jumlah komisaris independent dalam satu periode maka tidak akan mempengaruhi nilai perusahaan. (2) Komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan. Hal ini menunjukkan bahwa jika perusahaan mengalami kenaikan atau mengalami penurunan jumlah komisaris independent dalam satu periode maka tidak akan mempengaruhi nilai perusahaan This study aims to determine the effect of the number of independent commissioners and audit committees on the value of the company as proxied by the value of Tobin's Q in state-owned companies and retail sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research is an associative research with a quantitative approach. The population in this study are all state-owned companies and retail sector companies listed on the BEI, totaling 45 companies. Determination of the sample was carried out using purposive sampling method so that the number of samples selected was 39 companies so that the total observations in this study were 117 observations. The data used in this study are secondary data. The data collection technique uses the documentation method through the www.idx.co.id website and the company's website. The results of this study indicate that (1) the independent board of commissioners has a negative and insignificant effect on firm value. This shows that if the company experiences an increase or decrease in the percentage of the number of independent commissioners in one period, it will not affect the value of the company. (2) The audit committee has a positive and significant effect on firm value. This shows that if the company experiences an increase or decrease of the number of independent commissioners in one period, it will not affect the value of the company.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Dewan Komisaris Independen, Komite Audit, Nilai Perusahaan , Tobin’s Q | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Libra Soritua Manurung | ||||||||
| Date Deposited: | 25 Dec 2022 11:53 | ||||||||
| Last Modified: | 25 Dec 2022 11:53 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9137 |
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