JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

THE EFFECT of INTELLECTUAL CAPITAL, INDEPENDENT COMMISSIONERS, AND AUDIT COMMITTEE on FIRM VALUE

Dyah Aruning Puspita (STIE Malangkucecwara)
Devi Ayuningtyas (STIE Malangkucecwara)
Sugeng Hariadi (STIE Malangkucecwara)



Article Info

Publish Date
23 Jun 2023

Abstract

The purpose of this study is to examine the effect of intellectual capital, independent commissioner, and audit committee on company value in food and beverage sub sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The independent variable in this study are intellectual capital, independent commissioner, and audit committee. The dependent variable is firm value as measured by Price Book Value (PBV). The population used ih this research is the food and beverage sub sector companies listed on the IDX for 2019-2021, the sample was taken using the purposive sampling method with a total of 36 samples. The method used is this research is multiple linear regression test. This type of research is quantitative using the Statistical Program for Social Science (SPSS). The results of this study indicate that intellectual capital has a significant effect on firm value, while independent commissioner and audit committee have no significant effect on firm value.

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Journal Info

Abbrev

jpensi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI) adalah jurnal peer-review yang diterbitkan oleh Litbang Pemas Universitas Islam Lamongan yang terbit tiga kali dalam setahun yaitu bulan Februari, Juni dan Oktober. JPENSI telah mempublikasikan jurnal sejak Tahun 2016. JPENSI merupakan jurnal yang ...