Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi
DOI:
https://doi.org/10.24127/akuisisi.v18i2.1035Keywords:
Nilai Perusahaan, Komite Audit, Komisaris Independen, Dewan Direksi, Kepemilikan Manajerial, Struktur Modal, ProfitabilitasAbstract
This study aims to examine the effect of the audit committee, independent
commissioners, board of directors, managerial ownership and capital structure on firm
value with profitability as a moderating variable in food and beverage companies listed
on the Indonesia Stock Exchange. The research was quantitative. The sample in this
study was obtained using the purposive sampling method which resulted in a sample of
36 samples from 12 manufacturing companies in the food and beverages sector listed
on the Indonesia Stock Exchange during the 2018-2020 period. The analysis technique
used is multiple linear regression analysis with the Moderated Regression Analysis
(MRA) method. The research result concluded that audit committee had an effect on
firm value, while independent commissioners, board director, managerial ownership
and capital structure had no effect on firm value. audit committee, board director and
capital structure have an effect on firm value moderated by profitability, while
independent commissioners and managerial ownership did not affect firm value even
though it has been moderated by profitability
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