PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia tahun 2012-2014)

Abstract

This study aimed to examine the effect of good corporate governance, audit quality and profitability on the value of companies listed on the Indonesia Stock Exchange 2012-2014. In this research there are three independent variables, good corporate governance, audit quality and profitability and one dependent variable is firm value. The sampling method used in this research is purposive sampling method. Total population included in this study were 466 companies, and then that meet the purposive sampling of ten companies. Type of regression model used in this study are multiple regression, and then to test the research in multiple regression using Statistical Product and Service Solution (SPSS) version 20.0 for windows using the F test (Anova) and T test (partial). The results of these studies showed that both together in such a manner (F Test) all independent variables affect the firm value. Then in T Test only variable that affects the profitability of the company's value significantly. While variable good corporate governance and audit quality does not affect the firm value.