PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN

Abstract

This study was conducted to analyze the effect of Board of Directors, Board of Commissioners, and Audit Committee on firm value in manufacturing companies in the food and beverage sector. This study uses a type of causality research that is used to determine the relationship between cause and effect on two or more variables. The sample in this study is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period using the purposive sampling method. There are 14 companies that meet the criteria of the research sample, so the sample is 42 financial statement data. Based on the tests that are known to simultaneously show that the board, board of commissioners, and audit committee have a simultaneous effect on firm value in manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2018-2020. The partial test results show that the board has a positive effect on firm value, the board of commissioners has a positive effect on firm value, and the audit committee has no effect on firm value.