PENGARUH TEKNOLOGI INFORMASI DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of information technology and corporate governance as the independent variables, on firm value as the dependent variable. The object of the research was banking companies that were listed on Indonesia Stock Exchange (IDX) from 2017 up to 2020. The research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. The population was 45 banking companies with observation data of 147 samples. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 26. The research result concluded that spending on information technology did not have a negative impact on the firm value of banking companies. On the other hand, the board of commissioners had a positive impact on the firm value of banking companies. In contrast, the independent commissioner board did not have a negative impact on the firm value of banking companies.