PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Abstract

This study aims to examine the effect of Good Corporate Governance and Profitability on Company Value. The sample used in this study is a company in the financial services sector, namely a commercial bank that has been listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The type of research used is quantitative research. The sample in this study was obtained using purposive sampling, namely the selection of samples with criteria that have been aimed at avoiding widening the sample selection. Based on the purposive sampling method, a sample of 20 companies was obtained from all 47 companies in commercial banks listed on the Indonesia Stock Exchange (IDX) during a five-year period. So that the number of observations in this study is 100 observation data. The analysis method used is multiple linear regression using the SPSS version 26 program. The results of this study indicate that Institutional Ownership, Independent Board of Commissioners and Profitability have a negative effect on the value of commercial bank companies, and the Audit Committee has no effect.