PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Shela Ira Apriyana, Heidy Paramitha Devi

Abstract


This research is entitled "The Influence of Corporate Governance, Audit Quality, and Profitability on Company Value (Case Study of Oil & Gas Companies 2015-2023)". The aim of this research is to determine the influence of corporate governance, audit quality and profitability on company value in oil & gas companies in 2015-2023. The research method used is quantitative research with secondary data collection techniques in the form of company annual reports obtained through the official IDX website and the company's official website. The population of this research is 72 oil & gas sub-sector companies listed on the IDX in 2015-2023. The sampling technique used a purposive sampling method to obtain 42 companies. The analysis technique uses multiple linear regression analysis and the analysis tool used is SPSS 22. The results of the research show that institutional ownership negatively influences company value, the composition of independent commissioners positively influences company value, the number of audit committee meetings positively has no influence on company value, profitability positively influences company value, and audit quality positively influences company value. The suggestions for companies are expected to increase company value by optimizing institutional ownership, the composition of independent commissioners, the number of audit committee meetings, increasing profitability and audit quality. Keywords: Corporate Governance, Institutional Ownership, Composition of Independent Commissioners, Number of Audit Committee Meetings, Profitability, Audit Quality, Company Value.

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