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All Journal Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala Jurnal Abdimas Kartika Wijayakusuma
Hendrani, Ai
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Riset Akuntansi Politala

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PENGARUH KUALITAS AUDIT, KEKUATAN PENDAPATAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Bernadeta Nadia Septerini; Hendrani, Ai
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.423

Abstract

Increasing the welfare of capital owners or company owners is one of the company's goals, which can be done by increasing firm value. This research aims to test audit quality, earnings power and firm size on the value of companies in the health services industry listed on the Indonesia Stock Exchange between 2019 and 2022. The research model uses a causality design and uses multiple linear regression analysis with sources. secondary data. The sampling technique used was purposive sampling, which included a total of 13 companies and 52 sets of financial report data from the health industry during the period 2019 to 2022. The findings of this research show that the combination of audit quality, firm size and earnings power simultaneously influences firm value. Audit quality does not partially influence firm value, while firm size and earnings power partially influence firm value.
Pengaruh Kualitas Audit, Kekuatan Pendapatan, Komite Audit terhadap Nilai Perusahaan Juli Supriyatno, Dwi Retno Setianingrum; Hendrani, Ai
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.404

Abstract

Company value offers investors a framework to evaluate investment choices. The goal of the purpose of this research is to examine the impact of audit quality, revenue strength, and audit committee about the matter value of enterprises operating in the fundamental industrial and chemical domains that are listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research paradigm employs a causal design using secondary data sources. The sampling technique used was purposive sampling, including a selection of 32 firms over a span of 3 years. This yielded a total of 96 samples, namely in the form of annual report data from companies operating in the basic industrial and chemical sectors over the period of 2020-2022. This study employs a quantitative methodology by doing statistical analyses on the data. It utilizes research analysis techniques such as descriptive statistical analysis tests, classical statistical hypothesis testing, and conducting hypothesis testing via the use of multiple linear regression method. The study results suggest that the variable of audit quality has a substantial significant and advantageous effect on the company's valuation. The earnings power and audit committee variables have no impact the value of a firm
Co-Authors A.F., Safiani A.S., Barlia Bernadeta Nadia Septerini Dihin Septyanto Harianto, Ricky Heriyanti Heriyanti, Heriyanti Juli Supriyatno, Dwi Retno Setianingrum K., Yosefin K.M., Novera Madjid, Suhirman Miftahul Ihsan, Cahyo Randi Primasari, Selin Putri, Aisyah Bestari Ramadhan, Yanuar Sakinah, Irnawati Yuscintara, Brigita Andriana