Pengaruh Kepemilikan Manajerial, Dewan Komisaris Indenpenden, Komite Audit dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Bumn Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This research aims to$ determine the influence o$f managerial o$wnership, independent bo$ard o$f co$mmissio$ners, audit co$mmittee and financial perfo$rmance o$n co$mpany value in state-o$wned co$mpanies in the basic materials secto$r listed o$n the Indo$nesian Sto$ck Exchange in 2019-2023. In determining the sample using a purpo$sive sampling metho$d with a sample size o$f 8 co$mpanies. The data used is seco$ndary data and the metho$d used in the research is quantitative metho$ds with the SPSS applicatio$n.26. Research results find that the bo$ard o$f managerial o$wnership has a significant negative influence o$n co$mpany value. Audit co$mmittee and financial perfo$rmance have a significant po$sitive influence o$n co$mpany value. Ho$wever, the bo$ard o$f independent o$wnership has a negative influence and no$ influence o$n co$mpany value.