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DINAMIKA AUDITOR TERHADAP KUALITAS AUDIT Pendi Pendi; Bahri Lifaldi; Lia Uzliawati
Dynamic Management Journal Vol 7, No 3 (2023): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i3.8897

Abstract

This study conducts a literature review on audit quality over the past few decades from various parts of the world. The main objective of this review is to evaluate the research contributions made in understanding audit quality issues and identify gaps in the literature that require further research. The reviewed studies in this research are grouped into seven different categories to provide a comprehensive framework of understanding. Through this review, existing knowledge on audit quality in the literature will be summarized, and research gaps will be identified. This provides a strong foundation for further research that can deepen our understanding of the factors influencing audit quality and their related consequences.
The Effect of Institutional Ownership, Company Diversification, and Profitability on Company Value in Manufacturing Companies Listed on The Indonesia Stock Exchange Bahri Lifaldi; Ewing Yuvisa Ibrani; Lia Uzliawati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.194

Abstract

This study aims to analyze the effect of institutional ownership, company diversification, and profitability as independent variables on firm value as the dependent variable. In addition, this study also uses company size as a control variable. This research is a causative research. The population of this study are all manufacturing companies listed on the IDX in 2014-2018. This research was conducted using a sampling technique based on purposive sampling technique, so a total sample of 206 was obtained. The data used in this research is secondary data obtained from www.idx.co.id and IDNFinance. The analysis technique used is multiple regression analysis. To test the hypothesis using the statistical t test with an α level of 0.05. The results of this study indicate that: (1) institutional ownership has a positive effect on the value of manufacturing companies with sig = 0.048, 0.043 (< 0.05), (2) company diversification (number of segments) has a positive effect on the value of manufacturing companies with sig = 0.029 (<0.05), (3) company diversification (HERFsales) has a positive effect on the value of manufacturing companies with sig = 0.077 (> 0.05), (4) profitability has a positive effect on the value of manufacturing companies with sig = 0.027, 0.041 (< 0.05), (5) firm size has a positive effect on firm value with sig = 0.000, 0.000 (< 0.05).