Pengaruh Profitabilitas, dan Good Corporate Gorvernance Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan BUMN yang terdaftar di IDXBUMN20 Tahun 2019-2023)
Abstract
Abstrak
Nilai perusahaan meenjadi persepsi pasar terhadap nilai ekonomi suatu perusahaan dan mencerminkan
kepentingan pemegang saham. Rasio ini mencerminkan kepercayaan pasar terhadap peningkatan nilai suatu
perusahaan melebihi nilai aset yang tercatat dalam laporan keuangannya. Penelitian kali ini bertujuan
menganalisis pengaruh profitabilitas, ukuran dewan direksi, jumlah direksi perempuan, ukuran komite audit serta
rapat komite audit terhadap nilai perusahaan BUMN terdaftar di IDXBUMN20, periode 2019 hingga 2023.
Menggunakan metode kuantitatif, Populasi penelitian berjumlah 20. Metode purposive sampling digunakan untuk
memperoleh 15 sampel, dan total data observasi yang dilperoleh adalah 75. Temuan tersebut menjelaskan bahwa
profitabilitas, ukuran dewan direksi, jumlah direktur perempuan di dewan, ukuran komite audit, serta rapat komite
audit secara simultan mempunyai pengaruh signifikan terhadap nilai perusahaan. Profitabilitas, jumlah direktur
perempuan di dewan direksi, dan ukuran komite audit tidak mempunyai dampak signifikan. Ukuran dewan direksi
serta rapat yang dilakukan komite audit berpengaruh masing-masing berpengaruh positif dan negatif.
Kata Kunci-good corporate governance, nilai perusahaan, profitabilitas, Tobin’sQ
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