SKRIPSI MBS
PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Perusahaan Consumer Good Subsektor Food & Beverages yang Terdaftar Di Bursa Efek Indonesia 2018-2020)
ABSTRACT
This study aims to determine the effect of the Board of Commissioners and
the Audit Committee on firm value with financial performance as an intervening
variable in Food and Beverages sub-sector companies listed on the IDX for the
2018-2020 period. Several previous studies showed different results. To obtain
valid results, each variable is tested based on the hypothesis..
This study uses a quantitative research method with a saturated sample sampling
technique in order to obtain a sample of 17 Food and Beverages sub-sector
companies listed on the IDX for the 2018-2020 period. The test in this study uses
panel data regression and path analysis as a mediation test. The results showed
that the Board of Commissioners and Financial Performance had an effect on firm
value, while the Audit Committee had no effect on firm value. The Board of
Commissioners and the Audit Committee have no effect on Financial Performance.
Then the financial performance is not able to mediate the relationship between the
Board of Commissioners and the Audit Committee on the value of the company
.
Keywords: Board of Commissioners, Audit Committee, Firm Value, Price Book
Value of Financial Performance, Return On Assets
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