Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Komite Audit sebagai Variabel Moderasi pada Sektor Perindustrian di Bursa Efek Indonesia Periode 2019-2021
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Azmi, Nisavia Ulul
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2023-05-05 03:48:46
Abstract :
Business competition makes companies to place in a stable position and ready to compete so that they can survive and develop with audit committee which can be a special consideration for investors in investing their capital. The purpose of this study was to examine the effect of profitability, leverage, and company size on company value with audit committee as moderation in the industrial sector on the Indonesia Stock Exchange for the 2019-2021 period. This research method is quantitative with the population of the industrial sector. The sampling technique was purposive sampling with a sample of 57 companies. The data used in this study is secondary data, the data is processed using the SPSS 24 test tool. The results showed that profitability and leverage had no effect on firm value, while firm size had an effect on firm value. The audit committee is able to positively moderate firm size on firm value, but the audit committee is unable to moderate profitability and leverage on firm value.
Business competition makes companies to place in a stable position and ready to compete so that they can survive and develop with audit committee which can be a special consideration for investors in investing their capital. The purpose of this study was to examine the effect of profitability, leverage, and company size on company value with audit committee as moderation in the industrial sector on the Indonesia Stock Exchange for the 2019-2021 period. This research method is quantitative with the population of the industrial sector. The sampling technique was purposive sampling with a sample of 57 companies. The data used in this study is secondary data, the data is processed using the SPSS 24 test tool. The results showed that profitability and leverage had no effect on firm value, while firm size had an effect on firm value. The audit committee is able to positively moderate firm size on firm value, but the audit committee is unable to moderate profitability and leverage on firm value.
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