Pengaruh Tingkat Pengungkapan Good Corporate Governance dan Ukuran Dewan Komisaris Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2013 – 2015)

Abstract

The problem of the great scandals that afflicted companies in Britain and America in the 1980s was due to the greedy culture and the aggressive takeover of companies. This makes people aware of the need for a good corporate governance system. In a company there is often a struggle between personal freedom and collective responsibility, this is the center of the arrangement that becomes the object of the need for the implementation of Good Corporate Governance.This study aims to examine the effect of GCG disclosure, board size, on firm value. This research uses sample of go public manufacturing company and listed in Indonesian Stock Exchange period 2013-2015 period. Data analysis tool used in this research is multiple regression. The analytical technique used in the form of statistical test F which shows whether all independent variables included in the model have a mutual influence on the dependent variable and statistical test t which shows how far the influence of one independent variable individually in explaining the variation of the dependent variable with a significant level of 5%. The results of this study indicate that GCG transparency has a positive and significant effect on corporate value, the size of the board of commissioners has a positive and significant effect on corporate value. From the analysis results can be concluded that the level of transparency GCG and board size, together affect the company's value simultaneously.