PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

PERMATA, FIRDAYANA ALYA HENDRA (2025) PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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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 research 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 of these companies was 62, 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, firm size does not moderate the effect of the audit committee on firm value, and firm size does not moderate the effect of audit quality on firm value.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Keywords: Audit Committee, Audit Quality, Firm Value, Firm Size.
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HENDRA 'ALYA FIRDAYANA
Date Deposited:	17 Oct 2025 02:59
Last Modified:	17 Oct 2025 02:59
URI:	http://eprint.unipma.ac.id/id/eprint/5606

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