PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstrak

This research is motivated by the phenomenon of fluctuating firm values using Price-to-Book Value (PBV) from 2020 to 2022 in food and beverage companies. The development of firm value occurred in one food and beverage company, PT. Bisi Internasional, during 2020–2022. The PBV was 1,26 in 2020, decreased to 1,09 in 2021, and increased to 1,57 in 2022. High firm value can be achieved with good corporate governance practices, emphasizing the importance of shareholders receiving accurate and timely information. The objective of this study is to determine the influence of good corporate governance and firm size on the firm value of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The research method employed in this study is quantitative, using secondary data. The population consists of food and beverage companies listed on the IDX from 2020 to 2022. Purposive sampling was used, resulting in a sample size of 33 companies. Based on the research findings, independent board of commissioners and board of directors partially influence firm value, while board of commissioners and audit committee do not affect firm value. Firm size does not affect firm value. Simultaneously, good corporate governance and firm size influence firm value.