PENGARUH KINERJA KEUANGAN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN BUMN DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.30595/kompartemen.v20i2.13320Keywords:
kinerja, komite audit, nilai perusahaan, teori keagenanAbstract
Nilai perusahaaan adalah indikator utama kemakmuran pemegang saham perusahaan. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan dan komite audit terhadap nilai perusahaan pada jenis perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan jenis riset berupa pengujian hipotesis. Populasi dalam penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Sampel penelitian diambil dengan metode purposive sampling. Analisis data dilakukan dengan sebuah model regresi linier berganda. Hasil penelitian ini menunjukan bahwa terdapat pengaruh kinerja keuangan terhadap nilai perusahaan sedangkan komite audit tidak berpengaruh terhadap nilai perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Keterbatasan penelitian ini adalah hanya menggunakan satu pengukuran kinerja keuangan dan satu pengukuran corporate governance. Implikasi dari penelitian ini adalah kinerja keuangan yang diukur dengan profitabilitas masih menjadi faktor utama yang menjadi perhatian investor dalam memberikan nilai terhadap perusahaan.Â
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