BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol 18 No 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, JUMLAH RAPAT KOMITE AUDIT, PROFITABILITAS, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017--2019)

Laurentia Jessica Cecilia (Atma Jaya Catholic University of Indonesia)
Julianti Sjarief (Atma Jaya Catholic University of Indonesia)



Article Info

Publish Date
16 Jan 2022

Abstract

This research aimed to examine the influence of managerial ownership, the number of audit committee meetings, profitability, and audit quality on firm value. The population in this study was taken from manufacturing listed companies on the Indonesia Stock Exchange in 2017-2019. Based on the purposive sampling method with some criteria applied, 101 companies could be used as samples. The analytical methods used in this research are descriptive statistical analysis and multiple linear regression analysis and processed using the SPSS version 26.0 program. This study showed that managerial ownership does not affect firm value. The number of audit committee meetings has no effect on firm value. Profitability has a positive effect on firm value. The audit quality has a positive effect on firm value.

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Journal Info

Abbrev

BALANCE

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...