Pengaruh Conflict Agency dan Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Listing di Bursa Efek Indonesia

• Main Author: Adisty Gusfianura, - (Author)
• Format: Book
• Published: 2020-08-19.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/57672/1/S_PEA_1600991_Title.pdf; http://repository.upi.edu/57672/2/S_PEA-1600991_Chapter1.pdf; http://repository.upi.edu/57672/3/S_PEA_1600991_Chapter2.pdf; http://repository.upi.edu/57672/4/S_PEA_1600991_Chapter3.pdf; http://repository.upi.edu/57672/5/S_PEA_1600991_Chapter4.pdf; http://repository.upi.edu/57672/6/S_PEA_1600991_Chapter5.pdf; http://repository.upi.edu/57672/7/S_PEA_1600991_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh conflict agency yang diukur dengan kompensasi eksekutif dan good corporate govenance yang diproksikan dengan dewan direksi, dewan komisaris independent dan rapat dewan komisaris terhadap nilai perusahaan yang diukur dengan PBV (Price Book Value). Metode penelitian yang digunakan adalah dengan pendekatan kuantitatif. Pengambilan sampel yang digunakan adalah metode purposive sampling sehingga diperoleh 155 perusahaan listing seluruh sektor di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan yang terdapat di www.idx.co.id serta website masing-masing perusahaan. Pengujian hipotesis dilakukan dengan menggunakan analisis PLS menggunakan SmartPLS ver 3.0. Hasil pengujian hipotesis menunjukkan bahwa (1) kompensasi eksekutif berpengaruh positif tidak signifikan terhadap nilai perusahaan, (2) dewan direksi tidak berpengaruh positif terhadap nilai perusahaan, (3) dewan komisaris independen tidak berpengaruh positif terhadap nilai perusahaan, (4) rapat dewan komisaris berpengaruh positif terhadap nilai perusahaan. Abstract. This study aims to determine the effect of agency conflict as measured by executive compensation and good corporate govenance as proxied by the board of directors, the independent board of commissioners and board of commissioners meetings on firm value as measured by PBV (Price Book Value). The research method used is a quantitative approach. The sample was taken by using purposive sampling method so that there were 155 companies listing all sectors on the Indonesia Stock Exchange. The data used is secondary data obtained from annual reports and financial reports available at www.idx.co.id as well as the websites of each company. Hypothesis testing is done using PLS analysis using SmartPLS ver 3.0. The results of hypothesis testing show that (1) Executive compensation has no significant positive effect on firm value, (2) The board of directors has no positive effect on firm value, (3) the independent board of commissioners has no positive effect on firm value, (4) board of commissioners has no positive effect on firm value. positive on company value.