THE EFFECT OF COMPANY SIZE, AUDIT COMMITTEE, BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS ON COMPANY VALUE

Hana  Hanifah; Gema Ika  Sari; Dini  Awaliyah

doi:10.53067/ije3.v6i1.455

Authors

Hana Hanifah Universitas Bina Bangsa
Gema Ika Sari Universitas Bina Bangsa
Dini Awaliyah Universitas Bina Bangsa

DOI:

https://doi.org/10.53067/ije3.v6i1.455

Keywords:

Board of Directors; Board of Commissioners; Audit Committee; Company Size; and Company Value.

Abstract

Finding out whether the Board of Directors, Board of Commissioners, Audit Committee, and Company Size significantly impact Firm Value in Primary Consumer Goods (Non-Cyclical Consumption) Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 Period is the main objective of this research. As supplementary data, this study uses financial data available on the Indonesia Stock Exchange website (www.idx.co.id). As a result of using purposeful sampling, 77 core consumer goods businesses were included in the sample. Multicollinearity, autocorrelation, normality, and heteroscedasticity tests were among the data-preparation tests. The method used to analyse the data included multiple linear regression, correlation, coefficient of determination, partial t-testing, and simultaneous F-tests. According to the study's findings, there is a partial impact of the Board of Directors variable on Company Value, a partial impact of the Board of Commissioners variable on Company Value, an impact of the Audit Committee variable on Company Value, an impact of Company Size on Company Value, and a combined impact of the Board of Directors, the Board of Commissioners, company size, and audit committee on Company Value.

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