Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Dan Komite Audit Terhadap Nilai Perusahaan Sektor Pertambangan

Abstract

The purpose of the study was to determine whether there are effects of institusional ownership, independent commissioner and the audit board to the value of the company. This type of research is correlational research, with quantitative research. This study uses secondary data taken from the IDX website data. The sample used in this study proved 60 companies consisting of the mining sector during the 2-year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with an analysis tool using SPSS 22. The results of this study indicate audit committees variables have a significant effect on firm value. While the institusional ownership and independent commissioner variables are not significant to the value of the company.

The Influence of Green Corporate Social Responsibility on Firm Value with the Audit Committee as a Moderating Variable

“…Finding research of Amaliyah and Herwiyanti (2019) show that institutional ownership and independent board committees have no significant impact on company value. At the same time, audit committee variables have a significant impact on company value.…”

The Impact of Corporate Social Responsibility, Audit Committee, and Financial Performance on Firm Value

“…Agency conflicts that often occur in an effort to maximize company value can be minimized through the implementation of good corporate governance. The purpose of improving corporate governance is to reduce agency conflicts, so that the company's competitiveness and company value can increase (Amaliyah & Herwiyanti, 2019). In agency theory, there is one way to measure good corporate governance, namely by the effectiveness of the company's organs, namely using an audit committee (Shanti, 2020).…”

“…Calculation of Corporate Social Responsibility (Faiqoh & Mauludy, 2019) is formulated as follows. The total membership of the audit committee is required to have at least three members, of which the chairman is an independent commissioner of the company and the other members are people from external parties who are independent and may have background or experience in finance and accounting (Amaliyah & Herwiyanti, 2019). The audit committee variable in this study is formulated as follows.…”

Pengaruh Modal Intelektual, Kinerja Keuangan, Struktur Modal, Kebijakan Dividen Dan Kepemilikan Institusional Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan yang Terdaftardi Bursa Efek Indonesia Periode Tahun 2013-2020)

“…Sesuai dengan the strategic allignment hypotesis yang menyatakan bahwa investor institusional itu lebih cenderung berpihak dan bekerjasama dengan pihak manajemen untuk mendahulukan kepentingan pribadinya daripada kepentingan pemegang saham minoritas. Penelitian ini sesuai dengan penelitian yang dilakukan oleh (Rahma, 2014), Amaliyah & Herwiyanti (2019), serta Riyanti & Munawaroh (2021) yang menemukan bahwa kepemilikan institusional berpengaruh negatif dan signifikan terhadap nilai perusahaan.…”