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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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The Influence of The Audit Commitee, Audit Opinion and Auditor Switching on Firm Value Syamsuri; Suripto; Purba, Sofyan Helmi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p126-133

Abstract

This study aims to analyze the influence of independent variables, namely audit committee, audit opinion and auditor turnover on the dependent variable, namely Company Value for property and real estate sector companies in 2019-2023 listed on the Indonesia Stock Exchange (IDX) and related company websites from secondary data taken from financial reports that have been audited by a Public Accounting Firm in the form of an Independent Auditor Report, The population was taken from 85 companies, while according to the criteria it produced 15 companies with a purpose sample method with data analysis using multiple regression analysis with data management using eviews 12. The results of the study showed that simultaneously the audit committee variable, audit opinion variable and auditor turnover variable had an effect on the company value variable. for the audit committee variable did not affect the company value variable, the audit opinion variable affected the company value variable and the auditor turnover variable did not affect the company value variable.
Co-Authors Abdullah Chamber Abid Muhtarom, Abid Achmad Michael Adi Putra Achmadi Achruh Adriana Monica Sahidu Ahmad Fizal Fakhri Akhmad Affandi Mahfudz Alfarid Fedro Amirudin, Tuslam Anggraini, Heny Ansela Anwar Mutaqin Ashhaabal Ayu Andini Basrowi Basrowi, Basrowi Bela Febriyanti Besse Ruhaya, Besse Bistari Cahyo, Ilham Bagus Dwi Dahlan, Resky Amalia Devid Frastiawan Amir Sup Diman, Afinsa Leluni Dini Aprilian Dwi Karunia Arti Dwi Yuli Pujiastuti Edward Melio Bertho Fahruddin Ali Sabri Fatahna Fathan Mubina Franciska Yesianti Fuadah Binti Johari Henny Mahmudah, Henny Holten Sion, Holten Husni Syahrudin Ibnu Yaqzan Qurany Imam Kamaluddin iman, Muhammad Iman Kurniawan Irfani Surya Permana Istiqomah, Inna Putri Jakiyudin, Ahmad Havid Jamaruddin Junaidi H. Matsum Junaidi H. Matsum Khoirul Umam Kusumo, Bangun Jati La Ode Ismail Ahmad Lathiif Chandra Septian Lion, Eddy Lu'luatul Jadidah Lucky Adha Febrian Madas, Sitti Ayu Magfira, Ila Magvira Mappasiara Marvy Ferdian Agusta Sahay Mashudi Matla'il Fajar, Abbas Sofwan Maulana, Wildan Muhammad Basri Muhammad Ghufron Muhammad Haidar Muhammad Halimul Umam Muhammad Roeis, Gusti Muhammad Rusmin B Muhammad Yahdi, Muhammad Mursyidul Haq Firmansyah Murti, Maulidia Muzakkir Nadya Grestyana Novaliyosi Novia Elisabet Nur Ihsan Nur Khalisah Latuconsina Nurahman, Zahidan Fikri Nuraini Asriati Nurfattah, Arizqiya Nurwahida Alimuddin Nurwahidah Alimuddin Penta Syahifah Dena Puput Ratnasari Purba, Sofyan Helmi Purnama, Shilmy Rika Ariyani Rizqullah, Naufal Romantus Rossymah Rusmin B, Muhammad Ryketeng, Masdar Samsinas Samuel Kristian Bani Satriawan, Bismar Harris Savier Nayaka Gunawardana sekar sakti, trusthi Selvilianawati Selvilianawati, Selvilianawati Sigit Setiawan Siti Nur Khadijah Sukirwan Sulistiyarini Sulistyarini, Sulistyarini Supriyanto Suripto SUTRISNO Suyoto Arief Syamsuddin Arif SYAMSUL QAMAR, SYAMSUL Syamsulda Taufik Tegas Bijaksana Thomy Sastra Atmaja Titin Tri Utami Tungga Bhimadi Ulfah, Sri Mujiarti Umi Chaidaroh Ummu Habibah Gaffar Vina Fithriana Wibisono Wardhani, Sandra Fitria Warka Syachbrani Wibisono, Vina Fithriana Windri Witarsa Wiwik Widyo Widjajanti Yaumi Sa'adah Yesianti, Franciska Yustia Wulandari Mirzayanti Yuyu Yuyu Yuhana, Yuyu Zuhra