PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN CORPORATE SOCIAL RESPONSIBILITY NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016-2020)

Abstract

This research aims to determine the influence of Good Corporate Governance consisting of independent commissioners and audit committees, and the influence of CSR on Company Value in Manufacturing companies listed on the Indonesia Stock Exchange from 2016-2020, both partially (individually) and simultaneously (jointly). ). The method used in this research is quantitative, descriptive and associative in nature and the data source used is secondary. The research population was 177 companies. The technique used in sampling was purposive sampling so that 10 companies were selected as samples. The methods used are descriptive statistical tests, classical assumption tests, multiple linear analysis, determination analysis, F and t hypothesis tests. This research shows that partially the independent commissioner variable has a significant positive effect on company value. The audit committee variable has a positive and insignificant effect on company value. The Corporate Social Responsibility variable has a positive and significant effect on company value. Based on the results of the F test, it can be concluded that the Independent Commissioner, Audit Committee and CSR have a significant influence on company value.