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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah Akuntansi Perpajakan Community Engagement and Emergence Journal (CEEJ) JURNAL MITRA PRIMA Akuntansi Prima Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Jurnal Pengabdian Bukit Pengharapan
Ronald Hasudungan Rajagukguk
Universitas Prima Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Veterinary Other

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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 Antonius KAP Simbolon Avira Avira Beatrice Joyce Rimba Cindy Cindy Dui Ariyanti Eldora Tris Louis Felicia Felicia Ivana, Ivana Jhon Lismart Benget. P. Karlina Chandra Lilis Risna Waruwu Maya Dwi Pratiwi Maya Nopita Sari Novita Lavina Nuraini Nuraini Priscillia Handinata Purba, Mas Intan Riadi Riadi Riadi Riadi Rika Malia Selin Govinna Septony B. Siahaan Septony Benjamin Siahaan Septony Benyamin Siahaan2 Stephanie Stephanie Tina Novianti Sitanggang Titi Titi Velycia Velycia Winda Winda Yeni Ismiati Sigalingging