BJRA (Bongaya Journal of Research in Accounting)
Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting

Pengaruh Reputasi Auditor Dan Komite Audit Terhadap Nilai Perusahaan Basic Materials Yang Terdaftar Di Bei Periode 2018-2021

Louis Albertoaran Muren (Universitas Advent Indonesia)
Hisar Pangaribuan (Universitas Advent Indonesia)



Article Info

Publish Date
01 Oct 2023

Abstract

The purpose of this study was to observe and determine the effect of the reputation of the auditor and the audit committee on the value of basic materials companies listed on the Indonesia Stock Exchange for the period 2018-2021. This study uses quantitative methods, the sample used is 45 companies using the purpose sampling method, totaling 180 data. The technique used in this research is descriptive statistical technique, classical assumption test, t hypothesis test, f hypothesis test, and coefficient of determination test. Based on the results of the t hypothesis test, it explains that the reputation of the auditor has a significant effect on firm value. While the audit committee does not have a significant effect on firm value. Therefore, it can be said that there is no substantial effect on firm value on the auditor and audit committee reputation variables, either one or both variables.

Copyrights © 2023






Journal Info

Abbrev

BJRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Bongaya Journal for Research in Accounting (BJRA) adalah jurnal yang berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Akuntansi. Diterbitkan dua kali setahun oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (P3M) STIEM ...