分析管理所有权影响、审计、盈利能力和审计价值委员会会议次数(2017年印尼证券交易所上市的制造企业实证研究)

Laurentia Jessica Cecilia, Julianti Sjarief
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引用次数: 0

摘要

本研究旨在探讨管理层持股、审计委员会会议次数、盈利能力和审计质量对公司价值的影响。本研究中的人口来自2017-2019年印度尼西亚证券交易所的制造业上市公司。采用目的抽样法,采用一定的标准,选取101家企业作为样本。本研究使用的分析方法是描述性统计分析和多元线性回归分析,并使用SPSS 26.0版程序进行处理。本研究表明,管理层持股并不影响企业价值。审计委员会开会的次数对公司价值没有影响。盈利能力对企业价值有正向影响。审计质量对企业价值有积极的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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)
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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