PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Oil & Gas yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2023)

Fatim, Annisa Wilantika (2024) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Oil & Gas yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

Annisa Wilantika Fatim, 2024. The Influence of Audit Committee Characteristics on Company Value (Study of Oil & Gas Companies Listed on the Indonesian Stock Exchange 2015-2023). Thesis. Accounting Study Program, Faculty of Economics and Business, PGRI Madiun University. Supervisor (I) Dr. Anggita Langgeng Wijaya, S.E., M.Sc., Ak., C.A., CPA. Supervisor (II) Heidy Paramitha Devi, S.Pd., M.Si., CSRS. This study examines how audit committee characteristics influence the value of oil and gas subsector companies listed on the IDX. In 2019, IHSG growth in the mining sector slowed down, and the prices of most mining products fell until February 2024. Purposive sampling technique was used to select 38 companies as samples with a total of 342 samples. This technique was chosen to ensure that the sample represents elements relevant to the research. This research uses secondary data obtained from annual reports and financial reports published on the official website www.idx.com. Data analysis was carried out using the SPSS version 25 program. The test results showed that the size of the audit committee had a significant positive effect on company value, the presence of accounting and finance experts on the audit committee had a negative effect on company value, the number of audit committee meetings had no effect on company value, and the independence of the audit committee had an effect. negative for company value. These findings yield important insights into how audit committees can work better to increase company value. Keywords: Size of the Audit Committee, Existence of Accounting and Finance Experts on the Audit Committee, Number of Audit Committee Meetings, Independence of the Audit Committee, Company Value

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FATIM WILANTIKA ANNISA
Date Deposited:	05 Sep 2024 03:38
Last Modified:	05 Sep 2024 03:38
URI:	http://eprint.unipma.ac.id/id/eprint/1861

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