THE EFFECT OF AUDIT COMMITTEE AND AUDIT QUALITY ON COMPANY VALUE

Firdayana Alya Hendra Permata, Maya Novitasari, Juli Murwani

Abstract


This study aims to examine the influence of the audit committee and audit quality on firm value, with firm size as a moderating variable. This study was conducted in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The study population was 94 property and real estate companies. The sample size was 62 companies, determined by purposive sampling. The research method used was quantitative with multiple linear regression analysis using SPSS 24. The results of this study indicate that the audit committee has no effect on firm value, audit quality has a significant positive effect on firm value. Keywords: Audit Committee, Audit Quality, Firm Value.


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References


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