Abstract :
The purpose of this research is to analyse the influence of good corporate governance such as dewan komisaris, komisaris independen, komite audit and dewan direksi toward nilai perusahaan (tobins?Q) at banking institution on Indonesia Stock Exchange in the period of 2012-2013. Procedure election of sample is sampling purposive. The sample of this research consist of 29 banking companies. Data analysis with multiple regression and hypothesis test used t test and F test at level of significance 5%. Examination of classic assumption to eliminate disturbances of multicolinearity, heteroskedastisity, and autocorrelation which emerge at regression equation.
Significance test indicated that common effect is the most appropriate method to analyse. The result of this research shows dewan komisaris has a positive and significant influence toward nilai perusahaan and komisaris independen has a negative and significant influence toward nilai perusahaan. This result is expected can be made as reference, either by company management and also by investors in determining investment strategy.
Keyword : Dewan Komisaris, Komisaris Independen, Komite Audit, Dewan Direksi,and Nilai Perusahaan.