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All Journal Apssai Accounting Review (ApAR) Media Riset Akuntansi Auditing & Informasi
Megawati Oktorina
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Biaya Audit Ditinjau dari Efektivitas Komite Audit, Peluang Investasi, Kendala Finansial dan Komplekitas Perusahaan Molan, Agustiana Yudith; Megawati Oktorina
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.35

Abstract

The purpose of this study to examine the effect of audit committee effectiveness, investment opportunities, financial constraints and company complexity on the audit fee. This study uses a sample of companies listed on the IDX in 2016 – 2020 which disclose audit fees. The method to analyze the data using multiple linear regression analysis. The results shows that the effectiveness of the audit committee decrease audit fee. The investment opportunities and the company complexity increase the audit fees. However, the results of the study do not prove any significant effect of financial constraints on the audit fee. Suggestions for further research are that the company complexity is measured by the number of subsidiaries, including other factors such as corporate governance, size of public accounting firm, sales volatility and industrial sector. Keywords: Audit Fee; Company Complexity; Financial Constraints; Investment Opportunities
THE EFFECT OF CORPORATE GOVERNANCE (CG), PRODUCTION EFFECTIVENESS (PE), AND ENVIRONMENTAL SUSTAINABILITY (ES) ON COMPANY VALUE (CV) Yulias, Messia; Megawati Oktorina
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i1.19901

Abstract

As a curious in finding out the variables essence on firm value amongst business conditions of global struggle in the influence of Covid-19. The aim of study is to prove whether Good Corporate Governance (GCG) as the ideology and foundation to actualize the production of business will effect to firm value, in which mediated with the effectiveness of production and moderated with the environmental sustainability compliance due to business sector. The research sample is the sector of primary consumer goods of the IDX during 2018-2020. And it special highlight to only those companies whose running the production, excluded distributors nor retailers. The research through purposive sampling, which collecting 93 data by running data system with macro v4.1 PROCESS. The results of empirical research reveal GCG increases the firm value. Though, GCG does not impact to production effectiveness. While production effectiveness has a positive impact to firm value but it does not impact to the mediation relationship between GCG and firm value. The results of the compliance of environmental sustainability is able in moderating the impact of GCG to firm value.
Co-Authors Molan, Agustiana Yudith Yulias, Messia