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All Journal Akuntansi Prima
Maya Dwi Pratiwi Maya
Universitas Prima Indonesia
Economics, Econometrics & Finance

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The Effect Company Size, Public Accounting Firm, Audit Quality, Inflation Company Value In Food Beverage Companies Listed On The IDX Maya Dwi Pratiwi Maya; Ronald Hasudungan Rajagukguk; Septony Benjamin Siahaan
Akuntansi Prima Vol. 8 No. 1 (2026): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v8i1.7680

Abstract

Value of a company is important in investors decision when allocating funds, the choices are anticipated to benefits and profits, aims to analyze how company size, public accounting firms, audit quality, inflation rates influence firm value. The research centers on 84 food & beverage companies listed on IDX from 2020 - 2022. Purposive sampling technique use to select 61 firms for research sample, and were monitored over three-year span, generating 183 data observations, relies on secondary data sourced through literature and documentation, data were analyzed using multiple linear regression, hypothesis testing, and classical assumption tests, results indicate company size, public accounting firms, audit quality to positive and significant effect on firm value in the food and beverage sector. Inflation does’nt significantly affect firm value. There is a strong correlation between firm value and these variables, with a correlation coefficient of 39.4%. The remaining 60.6% of the factors affecting firm value are attributed to other variables not included in this research.
Co-Authors Ronald Hasudungan Rajagukguk Septony Benjamin Siahaan