Date: 06-06-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Modal Intelektual Kualitas Audit dan Komite Audit Terhadap Nilai Perusahaan

Detail
Author Reva Rizki Zuraida
Category Akuntansi Keuangan dan Auditing

Abstract

The objective of this research is to test and to analyze the impact of intellectual capital, quality of the audit, and audit committee towards the company value in coal mining manufacturing company listed in BEI (Indonesia Stock Exchange). This research is considered quantitative by conducting a hypothesis test. The research sample is BEI (Indonesia Stock Exchange) within the 2015 to 2017 period. The data is calculated using the multiple Linear Regression test in SPSS 22. The research shows that intellectual capital (Value Added Intellectual Coefficient) is positively linked with company value (Tobinís q), audit quality is measured using dummy (Big Four accounting firms and other than Big Four) is also linked positively with company value (Tobinís q) and audit committee measured by dummy (audit committee in total) is linked positively with company value (Tobinís q).