KUALITAS AUDIT SEBAGAI KATALISATOR PENINGKATAN NILAI PERUSAHAAN PADA PERUSAHAAN BUMN PERIODE 2021-2023

KUALITAS AUDIT SEBAGAI KATALISATOR PENINGKATAN NILAI PERUSAHAAN PADA PERUSAHAAN BUMN PERIODE 2021-2023

Authors

  • Barokatun Masruroh Jurusan Akuntansi, Fakultas Ekonomi, Universitas Mercu Buana Yogyakarta, Indonesia
  • Diana Airawaty Jurusan Akuntansi, Fakultas Ekonomi, Universitas Mercu Buana Yogyakarta, Indonesia

Abstract

This study aims to determine the effect of audit quality with audit tenure and KAP reputation indicators on company value in state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses a quantitative approach with secondary data. The techniques used in this study are t-test analysis and multiple regression analysis. The research sample consisted of 24 state-owned companies selected using the purposive sampling method based on predetermined criteria. The results of this study indicate that audit tenure and KAP reputation do not have a significant effect on company value. Suggestions from this study such as for further researchers should add other variables that can affect company value, such as financial performance, profitability, or earnings management, etc.

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Published

2025-03-28

How to Cite

Masruroh, B., & Diana Airawaty. (2025). KUALITAS AUDIT SEBAGAI KATALISATOR PENINGKATAN NILAI PERUSAHAAN PADA PERUSAHAAN BUMN PERIODE 2021-2023: KUALITAS AUDIT SEBAGAI KATALISATOR PENINGKATAN NILAI PERUSAHAAN PADA PERUSAHAAN BUMN PERIODE 2021-2023. JURNAL ILMIAH EDUNOMIKA, 9(1). Retrieved from https://jurnal.stie-aas.ac.id/index.php/jie/article/view/16848

Issue

Vol. 9 No. 1 (2025): EDUNOMIKA

Section

Articles

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