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PENGARUH PERTUMBUHAN LABA, INVESTMENT OPPORTUNITY SET DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

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This research examines and analyses the effect of profit growth, investment opportunity set, independent commissioner, and audit committee on firm value. The profit growth was measured by annual profit changes, investment opportunity set was measured by market to book value of equity (MBVE), independent commissioner was measured by proportion of independent commissioner in commissioner board, audit committee was measured based on the number of audit committee members, and firm value was measured by Price Book Value (PBV).
The research applies quantitatively. Furthermore, the population consists of coal mining companies listed on the Indonesia Stock Exchange during 2021-2024. The data were collected using purposive sampling, which the sample was based on criteria given. Moreover, the data were secondary and taken from companies’ financial statements and annual reports which were observed for 4 years. Meanwhile, the data were analysed using multiple linear regression.
The result shows that (a) profit growth has a positive effect on firm value. It means, the higher the profit growth is, the higher the firm value will be; (b) investment opportunity set has a positive effect on firm value, which shows that a higher investment opportunity will raise the investors’ perception, and impact firm value.;(c) independent commissioner has a positive effect on firm value. This means that the higher the proportion of independent commissioners is, the more effective the management in increasing firm value will be; and (d) audit committee does not affect firm value, which means the presence of the audit committee has not given yet a significant contribution on the incline of firm value.
Keywords: profit growth, investment opportunity set, independent commissioner, audit committee, and firm value.

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Ketersediaan

SA-26069

A26/069 Hil p c.1

Perpustakaan Pusat - Lantai 2, R. Koleksi Khusus

Tersedia - Tersedia/Baca di Tempat

Informasi Detil

Judul Seri

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No. Panggil

A26/069 Hil p

Penerbit

: ., 2026

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A26/069

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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