ANALISIS PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018

Abstract

This study aims to identify the effect of the audit committee, managerial ownership, the board of directors and the board of commissioners on firm value. Firm value is measured using Tobin's Q. The population in this study were plantation companies listed on the IDX during the 2014-2018 period. Furthermore, the sample was selected using purposive sampling method. The data used in this study were analyzed using multiple linear regression test using the SPSS version 24 application. The coefficient of determination (R²), the R-square adjustes figure was 0.593 or 59.3% from independent variables such as the audit committee, managerial ownership, the board of directors and the board of commissioners. While the remaining 40.7% is influenced by other variables not examined in this study. The results of this study indicate that partially the audit committee,the board of directors andthe board of commissioners has a positive and significant effect, managerial ownership has a negative and significant effect. Of all the variables studied, the independent variables simultaneously or collectively affect firm value.