PENGARUH GCG TERHADAP FIRM VALUE DENGAN FIRM SIZE SEBAGAI VARIABEL KONTROL
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Abstract
The purpose of this study is to empirically prove whether there is an effect between board size, board independence, audit committee size, and CEO duality with firm size as a control variable, on firm value. The population of this study comes from infrastructure companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampling technique used was purposive sampling, and the total sample obtained was 80 samples. The data was processed using EViews 12 software with a multiple regression analysis method. The results of the analysis of this study found that board size has a significant effect on firm value, while board independence, audit committee size, CEO duality, and firm size as control variables do not have a significant effect on firm value. The implication of this research is the need to use more specific GCG in financial statements in order to provide added value for investors.
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