The Role of the Audit Committee, Independent Commissioners Towards Corporate Value (Empirical Study of Transportation Subsector Companies Listed on the Indonesia Stock Exchange 2015-2018 Period)

Authors

  • Rini Susiani*, Agustina Ingrid Larasati, Syakieb Arsalan, Citra Mariana

Abstract

-This study aims to determine the role of the Audit Committee, the Independent Commissioner of
the Company Value in the transportation subsector companies listed on the Indonesia Stock Exchange. The
sampling technique used purposive sampling, with the unit of analysis of the financial statements of the
transportation subsector companies listed on the Indonesia Stock Exchange (IDX). for the 2015-2018 period,
and obtained a sample of 68 samples of financial statements from 17 companies. The analytical method used
is panel data regression analysis at a significance level of 5% with analysis tools using Eviews 10 software,
which shows the results that partially the Independent Commissioner plays a role in increasing firm value,
while the Audit Committee does not play a role in increasing Firm Value, but the two variables simultaneously
play a role in increasing Company Value

Published

2020-04-30

Issue

Section

Articles