PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh
mekanisme good corporate governance pada nilai perusahaan yang
terdaftar di indeks Jakarta Islamic. Penelitian kuantitatif
menggunakan data sekunder yang diambil dari laporan keuangan
tahunan dari 23 perusahaan sampel yang terdaftar di Jakarta Islamic
Index selama periode pelaporan 2013-2014.
Hasil penelitian menunjukkan bahwa kepemilikan institusional
memiliki efek negatif yang signifikan terhadap nilai perusahaan,
kepemilikan manajerial dan komisaris independen berpengaruh positif
dan signifikan terhadap nilai perusahaan, sedangkan komite audit
tidak berpengaruh terhadap nilai perusahaan.
Kata kunci: Good corporate governance, kepemilikan institusional,
kepemilikan manajerial, komisaris independen, komite audit, nilai
perusahaan .
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