PENGARUH GCG DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE DI BEI

Abstract

This study aims to reflect the application of good corporate governance with institutional managers, managerial managers, independent commissioners, audit committees and financial performance that is proxied with return on assets against company value through financial reports prepared by food and beverage companies listed on Indonesian Stock Exchange (IDX). The population in this study uses the judgment sampling method in the food and beverage sector manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. Based on the criteria obtained, 6 samples of food and beverage companies were obtained. Data analysis for use in this study uses multiple analysis with the help of the SPSS application (Statistical Product and Service Solutions). Therefore, in this study shows that institutional ownership has a significant relationship to company value, managerial has a non-significant relationship, independent commissioner has a negative significance to firm value, audit committees have a non-significant relationship to company values. significant value of the company.
Keywords: Institutional ownership, managerial ownership, independent commissioner, audit committee, ROA and company value