Efek Jumlah Dewan Direksi dan Komite Audit Terhadap Nilai Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.35870/emt.v6i1.487Keywords:
Number of Board Directors, Number of Audit Committee, Firm ValueAbstract
This study aims to examine the effect of the number of boards of directors and the number of audit committees on firm value. This research is a sample study, which includes 111 manufacturing sector companies during the 2017-2019 observation year with certain criteria. The analytical method used is the fixed effect panel data regression model. The results of this study found that the number of the board of directors has a positive and significant effect on firm value. While the number of audit committees had a not significant effect on firm value.
Downloads
References
Afiani, K. R., & Bernawati, Y. (2019). Mediating Effect of Financial Performance on Association Between Good Corporate Governance and Firm Value. KnE Social Sciences, 3(11), 604. https://doi.org/10.18502/kss.v3i11.4039
Ermad, E., & Umar, Z. (2021). BISMA Cendekia Impact of Corporate Governance , Financial Leverage , and Sales Growth on Tax Avoidance of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange. 1(2), 6–13.
Ermad, E., Umar, Z., Tarmizi, T., & Kumala, D. (2020). Jurnal Akuntansi Muhammadiyah Edisi : Juli – Desember 2020 VOL. 11 NO. 1. Jurnal Akuntansi Muhammadiyah, 11(1), 10–16.
Jamei, R. (2017). International Journal of Economics and Financial Issues Tax Avoidance and Corporate Governance Mechanisms: Evidence from Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7(4), 638–644. Retrieved from http:www.econjournals.com
Kurniasih, L., Sulardi, & Suranta, S. (2017). Earnings management, corporate governance and Tax Avoidance: The case in Indonesia. Journal of Finance and Banking Review, 2(4), 28–35. https://doi.org/10.1166/asl.2016.8147
Saputra, M., Nurani, A., & Rafiqa, I. (2018). The Influence of Independent Commissioner, Audit Committee, and Institutional Ownership on Stock Price and Its Impact on Profitability (Study at LQ45 Companies Listed on Indonesia Stock Exchange). Account and Financial Management Journal, 2(12). https://doi.org/10.18535/afmj/v2i12.05
Setiadi, I., Rahmawati, Suhardjanto, D., & Djuminah. (2017). Board Independence , Environmental Disclosure , and Firm Value. Review of Integrative Business and Economics Research, 6(4), 409–417.
Widyanto, C. R., Kristanto, A. B., & Sucahyo, U. S. (2019). The influence of tax aggressiveness as an intervening variable on the relationship between managerial ownership and firm value. International Journal of Recent Technology and Engineering, 7(6), 965–971.
Yee, C. S., Sharoja Sapiei, N., & Abdullah, M. (2018). Tax Avoidance, Corporate Governance and Firm Value in The Digital Era. Journal of Accounting and Investment, 19(2). https://doi.org/10.18196/jai.190299
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Rusnaidi Rusnaidi, Tarmizi Tarmizi, Rizki Munazar
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
