PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Keywords:
board of directors, board of commissioners, independent board of commissioners, audit committee, managerial ownership, institutional ownership, company value, profitabilityAbstract
This research was conducted to (1) analyze the influence of the board of directors on company value (2) analyze the influence of the board of commissioners on company value (3) analyze the influence of independent commissioners on company value (4) analyze the influence of the audit committee on company value (5) analyze the influence of ownership managerialism on company value (6) analyzing the effect of constitutional ownership on company value (7) analyzing the effect of good corporate governance on company value with profitability as a moderating variable. The population of this research is state-owned companies going public for the 2019 - 2022 period, totaling 20 companies. This research used a purpose sampling technique in determining the sample so that 11 state-owned companies were obtained which were used in data processing with a quantitative approach. Data analysis used multiple linear regression analysis, moderated regression analysis and classical assumption tests which were processed with the help of SPSS 25.0 software