ABSTRACT

Thisastudy aims toAanalyzeatheAeffect of (1) the size of the auditAcommittee, (3) the size of the board ofAcommissioners, (3) the size of theAcompany, (4) the returnAon assets, and (5) the debt toAequity ratio of theAcompany's value.

This study has a population of PropertyAand RealAEstate companiesAlisted on theAIndonesia StockAExchange (IDX) in 2017-2019. Purposive sampling method was used in the selection of samples and resulted in 69 samples based on the criteria. The analysisAtechnique usesAmultiple linear regression analysis through the SPSS version-26 program.

The results indicate that the size of the board of commissioners has a positive and significant effect on firm value, return on assets has a positive and significantaeffect on firm value, while audit committee size, firm size, and debt to equityaratio have no effect on firmavalue.

Keywords: FirmAValue, AuditACommittee Size, Board of Commissioners Size, Company Size, Return on Assets, Debt to EquityARatio

ABSTRAKSI

Penelitian ini bertujuanAuntuk melakukan analisa Pengaruh (1) Ukuran Komite Audit, (3) Ukuran Dewan Komisaris, (3) Ukuran Perusahaan, (4) Return on Assets, dan (5) Debt to EquityARatio TerhadapANilai PerusahaanApada perusahaan.

Penelitian ini memiliki populasi yaitu perusahaan PropertiAdan RealAEstate yangAterdaftar di BEI padaAperiode 2017-2019. Metode purposive-samplinghdigunakan untuk pemilihanhsampel dan menghasilkan 69 sampelhberdasarkan kriteria. Teknik analisis menggunakan analisishregresi linier bergandahmelalui program SPSS versi-26.

Hasilhpenelitian mengindikasikan bahwa ukuran dewan komisaris berpengaruhhpositif dan signifikanhpada nilaihperusahaan, return on assets berpengaruhhpositif danhsignifikan pada nilai perusahaan, sedangkanaukuran komitehaudit, ukuranhperusahaan, dan debt to equityhratio tidak berpengaruhaterhadap nilai perusahaan

Kata Kunci : NilaiaPerusahaan, Ukuran Komite Audit, Ukuran Dewan Komisaris, UkuranhPerusahaan, Return onhAssets, Debt to EquityhRatio