ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The objective of this study was to analyze the influence of Board of Commissioners, Board of Directors, Audit Committee and institutional ownership on PBV in simultaneous or partially. The method of this research is causal relationships analysis. The method of collecting the data is done by using the method of documentation and literature. The analysis technique used is the data analysis with SPSS with classical assumption test and analysis statistics, consist bifilar linear regression, linear correlation coefficient, coefficient of multiple determination and hypothes with testing using the F test and t test. The conclusion of this study is the Board of Commissioners, Board of Directors, Audit Committee and institutional ownership have no significant effect on PBV with simultaneous test and partial test. From this conclusion, it is
highly recommended to improve the mechanism of GCG in a way that is capable of contributing towards the improvement of the company value.