CD Skripsi
PengaruhGood Corporate Governance Dan Kinerja KeuanganTerhadap Nilai Perusahaan DenganFamily Ownership SebagaiVariabelModerasi (Studi Empiris : Perusahaan Kompas 100 Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2019)
ABSTRACT
This study aims to analyze: (1) the effect of independent commissioners on
firm value, (2) the effect of audit committees on firm value (3) the effect of
financial performance on firm value (4) the effect of independent commissioner on
firm value with family ownership as a moderating variable , (5) the effect of audit
committee on firm value with family ownership as a moderating variable (6) the
effect of financial performance on firm value with family ownership as a
moderating variable. The population in this study are companies listed on the
Indonesia Stock Exchange (IDX). The sample in this study took companies in the
Kompas 100 Index category in 2017-2019. From the search results, the number of
samples that can be used in this study is 298 observational data. This study uses
secondary data obtained from the company's annual report. The data analysis
method used is panel data regression and moderated regression analysis. Data
analysis in this study used Microsoft Office Excel and Eviews. The results of this
study indicate that independent commissioners have a significant effect on firm
value, audit committee has a significant effect on firm value, financial
performance has a significant effect on firm value, family ownership can
moderate the relationship between independent commissioners on firm value,
family ownership cannot moderate the relationship between the audit committee
and firm value, family ownership can moderate the relationship between financial
performance and firm value. The control variables size, age,and laverage have a
significant effect on firm value.
Keywords: independent commissioner, audit committee, financial performance,
Firm Value, family ownership.
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