Journal of Financial and Tax
Vol 3 No 2 (2023): Journal of Financial and Tax

Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan

Anthony Holly (Universitas Atma Jaya Makassar)
Robert Jao (Universitas Atma Jaya Makassar)
Natalya Thody (Universitas Atma Jaya Makassar)

Article Info

Publish Date
26 Sep 2023

Abstract

The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.

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Journal Info
Journal of Financial and Tax
Website

Abbrev

fintax

Publisher

Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika

Subject

Economics, Econometrics & Finance

Description

Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing ...