Pengaruh Komposisi Dewan Dan Komite Audit Terhadap Kapitalisasi Pasar Perusahaan Di Indonesia

Putri, Destia Dwi

Jurnal Riset Akuntansi dan Bisnis
Vol 25, No 1 (2025): MARET

This study aims to empirically test the effect of the composition of the board of commissioners, board of directors, and audit committee on the market capitalization of companies in Indonesia. This study examines all non-financial companies included in the 50 Biggest Market Capitalization as of December 2023. The research variables are tested using secondary data sourced from the annual reports of sample companies. The data that has been collected is processed using SPSS statistical software. The findings of this study are that the composition of the board of commissioners and board of directors does not determine the high level of market capitalization of companies in Indonesia, while the composition of the audit committee affects the high level of market capitalization of companies in Indonesia.