PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI ISSI PERIODE 2019-2023 DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI

Fajar Muhammad Imam Sulaeman, NIM.: 18108040015 (2025) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI ISSI PERIODE 2019-2023 DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine whether gender diversity can moderate the relationship between corporate governance (GCG) and firm value. The object of this research is the health sector sharia companies listed on the Indonesian Sharia Stock Index (ISSI). The dependent variable in this study uses PBV as a proxy for firm value, the independent variables used are ownership structure, independent board of commissioners, and audit committee, and there is a moderating variable, namely gender diversity. This study uses secondary data sourced from the annual reports of health sector companies listed on the ISSI. The research sample was selected using a purposive sampling technique. Data analysis was carried out using panel data regression analysis and moderation regression analysis with the help of Eviews 12 software. The results showed that ownership structure and independent board of commissioners have a positive effect on firm value. However, the audit committee has no positive effect on firm value. Gender diversity as a moderating variable provides mixed results. This variable can moderate the relationship between ownership structure independent board of commissioners to firm value, but does not moderate the relationship between the audit committee on firm value. This indicates that investors not only pay attention to gender aspects in company characteristics, but also other aspects such as the background, education, training, and experience of board members.

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