Published: 2022-01-01
Efek Jumlah Dewan Direksi dan Komite Audit Terhadap Nilai Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia
DOI: 10.35870/emt.v6i1.487
Rusnaidi, Tarmizi, Rizki Munazar
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Rusnaidi:
Universitas Muhammadiyah Aceh
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Tarmizi:
Universitas Muhammadiyah Aceh
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Rizki Munazar:
Universitas Muhammadiyah Aceh
Abstract
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.
Keywords
Number of Board Directors; Number of Audit Committee; Firm Value
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 6 No. 1 (2022)
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Section: Articles
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Published: 2022-01-01
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License: CC BY 4.0
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Copyright: © 2022 Authors
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DOI: 10.35870/emt.v6i1.487
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Rusnaidi, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia
Tarmizi, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia
Rizki Munazar, Universitas Muhammadiyah Aceh
Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia
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