The Influence Of Audit Committee, Company Size And Audit Delay On Company Value With Audit Quality As A Moderation
Keywords:
Audit Committee, Company Size, Audit Delay, Company Value, Audit QualityAbstract
The aim of this research is to determine the effect of capital structure, audit quality, company size and financial performance on company value. The population used in this research are all publicly traded companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 2018-2021. The sampling technique uses purposive sampling technique. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id in the form of financial reports from the website www.e-bursa.com to see historical share prices in each period. The analytical method used is panel data regression analysis with the Eviews program. The research results show that the audit committee has a positive effect on company value, company size has an effect on company value, audit delay has a positive effect on company value.
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Copyright (c) 2024 Syifa Rustianti Nurhasanah Syifa, Dirvi Surya Abbas (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
