PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP NILAI PERUSAHAAN

Annisa Wilantika Fatim, Anggita Langgeng Wijaya, Heidy Paramitha Devi

Abstract


This study conducting a review how retrieved from audit committee affect firm value. In 2019, the mining sector JCI growth slowed down and the prices of most mining products fell until February 2024. A purposive sampling technique was used to select 38 companies as samples for a total of 342 samples. That technique was selected to ensure that the sample represents elements relevant to the study. Secondary data was sourced from annual and financial reports released through the official platform www.idx.com. The study findings show that audit committee size impacts firm value positively, the presence of accounting and finance experts on the audit committee impacts firm value negatively, the number of audit committee meetings has no effect on firm value, and audit committee independence impacts firm value negatively. These findings yield important insights into how audit committees can work more excellently to increase firm value. For future research, it is recommended to take a wider research object than just the scope of oil and gas companies..

Keywords: Audit Committee Size, Presence of Accounting and Financial Experts on the Audit Committee, Number of Audit Committee Meetings, Audit Committee Independence, Firm Value

 


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References


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