The Role of Audit Committee of GCG in Increasing Company Value through ROA

Kadarningsih, Ana and Pangestuti, Irene Rini Demi and Wahyudi, Sugeng and Safitri, Julia (2020) The Role of Audit Committee of GCG in Increasing Company Value through ROA. Academic Journal of Interdisciplinary Studies, 9 (4). pp. 15-22. ISSN 2281-3993


Download (252kB) | Preview
Official URL:


This study determines the Good Corporate Governances (GCG) influence in increasing company value through Return on Assets (ROA). Good Corporate Governance factors used in this research are independent commissioner (IC) and audit committee (AC). Company Value factors used in this research is PBV (Price to Book Value). Sample of this research contains 23 conventional commercial banks registered on IDX (Indonesia Stock Exchange) in the period of 2014-2018. The method of data analysis uses multiple linear regression. The results show that the fastest variable to increase company value through ROA as a mediating variable is the audit committee. Independent commissioner does not influence on financial performance (ROA) and company value. Another variable that rapidly increases company value is the direct influence of intellectual capital on company value.

Item Type: Article
Uncontrolled Keywords: GCG, ROA, PBV, Conventional Bank, Intellectual Capital
Subjects: 600 Technology and Applied Sciences > 650-659 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 657.45 Auditing (Audit Keuangan, Pemeriksaan Keuangan)
Divisions: Koleksi Digital > Artikel
Depositing User: rudi sd
Date Deposited: 24 May 2023 23:36
Last Modified: 24 May 2023 23:36

Actions (login required)

View Item View Item