Abdullah, Syahriar (2018) KARAKTERISTIK KOMITE AUDIT, KUALITAS LABA, DAN NILAI PERUSAHAAN. Buletin Ekonomi, 16 (1). pp. 53-68. ISSN 1410-2293
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Abstract
Abstract: Characteristics of the Audit Committee, Profit Quality and Company
Value. This study analyzes the influence of audit committee characteristics on
firm value. In addition, this study also examined the effect of moderating earnings
quality on the relationship between audit committee characteristics and firm
value. The sample research consisted of 164 companies listed on the Indonesia
Stock Exchange in 2008 - 2009. The results of multiple linear regression analysis
showed that the characteristics of the audit committee had a positive effect on the
value of the company. Furthermore, the results of the analysis show that earnings
quality moderates the relationship between audit committee size and meeting
frequency with firm value. However, the results of the analysis have not been able
to prove the moderating effect of earnings quality in the relationship between the
independence and competence of the audit committee and the value of the
company.
Abstrak: Karakteristik Komite Audit, Kualitas Laba, dan Nilai Perusahaan.
Penelitian ini menganalisis pengaruh karakteristik komite audit pada nilai
perusahaan. Selain itu, penelitian ini juga menguji efek moderasi kualitas laba
dalam hubungan antara karakteristik komite audit dengan nilai perusahaan.
Sample penelitian terdiri dari 164 perusahaan yang terdaftar di Bursa Efek
Indonesia pada tahun 2008 – 2009. Hasil analisis regresi linier berganda
menunjukkan bahwa karakteristik komite audit berpengaruh positif pada nilai
perusahaan. Lebih lanjut, hasil analisis menunjukkan kualitas laba memoderasi
hubungan antara ukuran komite audit dan frekuensi rapat dengan nilai perusahaan.
Namun hasil analisis belum mampu membuktikan efek moderasi kualitas laba
dalam hubungan antara independensi dan kompetensi komite audit dengan nilai
perusahaan.
Kata Kunci: Karakteristik komite audit, kualitas laba, nilai perusahaan
| Item Type: | Article |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SRI SULTAN - |
| Date Deposited: | 14 Sep 2018 02:24 |
| Last Modified: | 14 Sep 2018 02:24 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/16376 |
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