PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018
| Main Authors: | Pratama, Rizki Fandy; Program Studi Akuntansi, Universitas Surakarta, Ismawati, Kun; Program Studi Akuntansi, Universitas Surakarta |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Surakarta Accounting Review
, 2021
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| Subjects: | |
| Online Access: |
http://ejournal.unsa.ac.id/index.php/sarev/article/view/628 http://ejournal.unsa.ac.id/index.php/sarev/article/view/628/433 |
Daftar Isi:
- This study aims to determine the effect of the board of directors, the board of commissioners and the audit committee on the share prices of manufacturing companies listed on the Stock Exchange for the 2016-2018 period either partially or simultaneously. The hypothesis of this study allegedly the board of directors, the board of commissioners and the audit committee significantly influence stock prices. Secondary data collected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Data analysis used in this research is multiple linear regression test, t test, F test and coefficient of determination. The results of data analysis showed that the board of directors partially had a significant positive effect on stock prices, the board of commissioners had no significant negative effect on stock prices and the audit committee had a significant positive effect on stock prices of manufacturing companies listed on the Stock Exchange in the 2016-2018 period. The board of directors, the board of commissioners and the audit committee simultaneously (together) have a significant effect on the share prices of manufacturing companies listed on the Stock Exchange in the 2016-2018 period.