PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia periode 2020-2023)

ASTUTI, RIYANTI WIDI (2025) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia periode 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (332kB) | Preview
[img] Text (BAB I)
02 BAB 1.pdf
Restricted to Registered users only
Download (189kB)
[img] Text (BAB II)
03 BAB 2.pdf
Restricted to Registered users only
Download (260kB)
[img] Text (BAB III)
04 BAB 3.pdf
Restricted to Registered users only
Download (177kB)
[img] Text (BAB IV)
05 BAB 4.pdf
Restricted to Registered users only
Download (265kB)
[img] Text (BAB V)
06 BAB 5.pdf
Restricted to Registered users only
Download (121kB)
[img] Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (141kB)
[img] Text (LAMPIRAN)
08 LAMPIRAN.pdf
Restricted to Registered users only
Download (331kB)

Abstract

The development of the economy in Indonesia can be seen from the increasing number of manufacturing companies listed on the Indonesia Stock Exchange. One of them is the consumer non-cyclicals sector manufacturing company. However, in the last 5 years, particularly during the COVID-19 pandemic, this sector has experienced a decline due to the global economic downturn, the instability of the rupiah value, decreased purchasing power of the public, and a decrease in investor interest in investing in the consumer non-cyclicals sector. This study aims to determine the effect of good corporate governance mechanisms and dividend policy on company value. The proxies used for good corporate governance are institutional ownership, managerial ownership, and the audit committee. The population of this study consists of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample for this study includes 40 companies or 160 financial statement data used in the analysis. This research uses multiple linear regression with the IBM SPSS 21 software tool. The results of the study show that good corporate governance, proxied by managerial ownership and institutional ownership, has a positive effect on company value, while the audit committee has a negative effect on company value. Meanwhile, dividend policy does not have an effect on company value. Keywords : good corporate governance mechanism, institutional ownership, managerial ownership, audit committee, dividend policy Perkembangan perekonomian di Indonesia dapat dilihat dari adanya peningkatan jumlah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia. Salah satunya yaitu perusahaan manufaktur sektor consumer non cyclicals. Namun, dalam kurun 5 tahun terakhir khususnya selama pandemi covid-19 tercatat sektor ini cenderung mengalami penurunan hal ini dikarenakan penurunan perekonomian global, ketidakstabilan akan nilai rupiah, penurunan daya beli masyarakat, dan penurunan minat investor dalam berinvestasi di sektor consumer non cyclicals. Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance dan kebijakan dividen terhadap nilai perusahaan. Proksi yang digunakan dalam good corporate governance adalah kepemilikan institusional, kepemilikan manajerial dan komite audit. Populasi penelitian ini adalah perusahaan sektor consumer non cyclicals yang terdaftar di BEI tahun 2020 – 2023. Sampel penelitian ini sebanyak 40 emiten atau 160 data laporan keuangan perusahaan yang digunakan dalam penelitian ini. Penelitian ini menggunakan regresi linear berganda dengan menggunakan alat Uji IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa good corporate governance yang diproksi menggunakan variabel kepemilikan manajerial dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, komite audit berpengaruh negatif terhadap nilai perusahaan. Sedangkan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan. Kata kunci : mekanisme good corporate governance, kepemilikan institusional, kepemilikan manajerial, komite audit, kebijakan dividen

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 062
NIM/NIDN Creators: 43218110111
Uncontrolled Keywords: mekanisme good corporate governance, kepemilikan institusional, kepemilikan manajerial, komite audit, kebijakan dividen
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 140 Systems Doctrines/Sistem Doktrin > 146 Naturalism and Related Systems and Doctrines/Naturalisme dan Doktrin dengan Sistem Terkait > 146.6 Mechanism/Mekanisme
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.5 Macroeconomics Policy/Kebijakan Makroekonomi, Kebijakan Ekonomi Makro
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 15 Mar 2025 06:54
Last Modified: 15 Mar 2025 06:54
URI: http://repository.mercubuana.ac.id/id/eprint/94916

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.