良好的公司治理、资本支出和企业价值盈利能力的影响

Alifia Aprizila Putri, Lilik Handajani, Robith Hudaya
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引用次数: 0

摘要

对于一个公司来说,公司的价值是非常重要的,因为它反映了公司的整体业绩,影响着投资者对公司未来前景的评估,成为投资者投资发行人的基准。本研究旨在确定良好的公司治理(GCG),资本支出(Capex)和盈利能力对2019年至2021年期间在印度尼西亚证券交易所(IDX)上市的消费非周期性公司的公司价值的影响。在样本选择过程中采用了目的性抽样,共分析了41家公司作为样本。本研究利用eviews 10应用程序,借助于面板数据,采用多元线性回归分析形式的分析方法。研究结果表明,良好的公司治理(独立董事、审计委员会、机构所有权)对公司价值没有显著影响。同时,资本支出和盈利能力(ROE)对企业价值有显著影响。关键词:企业价值,GCG,资本支出,盈利能力
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH GOOD CORPORATE GOVERNANCE, CAPITAL EXPENDITURE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
For a company, the value of the company is very important because it reflects the overall performance that influences investors' assessment of the company's future prospects and becomes a benchmark for investors to invest in issuers. This study aims to determine the effect of Good Corporate Governance (GCG), Capital Expenditure (Capex), and profitability on firm value in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2021. Purposive sampling was used in the sample selection process so that a total of 41 companies were analyzed as samples. In this research, using the analytical method in the form of multiple linear regression analysis with the help of panel data utilizing the eviews 10 application. Based on the results of this study, it shows that Good Corporate Governance (independent commissioners, audit committees, institutional ownership) has no significant effect on firm value. Meanwhile, Capital Expenditure and profitability (ROE) have a significant influence on firm value. Keywords: Firm value, GCG, Capex, profitability
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