Pengaruh Kesempatan Investasi, Kebijakan Dividen, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Dewan Komisaris Sebagai Variabel Mediasi

Abstract

Study aims to determine the efffect of investment opportunities, dividend policy, and firm sizeon firm value with the boardh of commissioners as a mediating variable. The population in this study is the financial statements of manufacturing companie listed on the Indonesia Stock Exchange (IDX) in 2016-2019 which can be downloaded via www.idx.co.id, with a sample size of 10 companies that match the criteria in this study. This research method using quantitative methods and secondary data and sampling with purposive sampling. The data analysis used in this research is path analysis which is processed using the IBM SPSS version 20 tool. The result of this study indicate thatInvestment Opportunity, Dividend Policy, Company Size have a positiv effect on firm Value, Investment Opportunity and Dividend Policy have a positive effect on The Board of Commissioners, Company Size has no efffect on the Boardh of Commissioners, the Boardof Commissioners has a positive effect on Company Value, Investment Opportunities, Dividend Policy, Company Size cannot have an indirect effect on Company Value through the Board of Commissioners.