ANALYSIS OF FACTORS INFLUENCING PROFITABILITY AND COMPANY VALUE IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE IDX

This research aimed to determine the effect of firm size, leverage, institutional ownership, independent commissioners, managerial ownership, and audit committee on profitability and their effect on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained was 42 companies. The analysis method of this research uses descriptive analysis and several types of evaluation using SmartPLS software. From this research, it can be concluded that (1) firm size and institutional ownership have a positive and significant effect on profitability, (2) leverage, managerial ownership, and audit committee have a negative and significant effect on profitability, (3) independent commissioners have no effect on profitability, (4) leverage, institutional ownership and audit committee have no effect on firm value, (5) firm size has a negative and significant effect on firm value, (6) independent commissioners and managerial ownership have no effect on firm value, and (7) profitability has a positive and significant effect on firm value. Keywords: Firm Value, Firm Profitability, GCG, Leverage, Firm Size ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, kepemilikan institusional, komisaris independen, kepemilikan manajerial, dan komite audit terhadap profitabilitas serta pengaruhnya terhadap nilai perusahaan pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia Tahun 2017--2021. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Jumlah sampel yang diperoleh sebanyak 42 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif dan beberapa jenis evaluasi dengan menggunakan software SmartPLS. Dari penelitian ini dapat disimpulkan bahwa (1) ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap profitabilitas, (2) leverage, kepemilikan manajerial, dan komite audit berpengaruh negatif dan signifikan terhadap profitabilitas, (3) independensi komisaris tidak berpengaruh terhadap profitabilitas, (4) leverage, kepemilikan institusional dan komite audit tidak berpengaruh terhadap nilai perusahaan, (5) ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, (6) komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap profitabilitas. terhadap nilai perusahaan, dan (7) profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Profitabilitas Perusahaan, GCG, Leverage, Ukuran Perusahaan