Pengaruh Komite Audit Dan Kepemilikan Asing Terhadap Nilai Perusahaan Yang Dimediasi Oleh Sustainability Report

Pengaruh Komite Audit Dan Kepemilikan Asing Terhadap Nilai Perusahaan Yang Dimediasi Oleh Sustainability Report

Foreign Ownership;Audit Committee;Firm Value;Sustainability Report

This study examinesthe effect of audit committees, foreign ownership, and sustainability reports on firm value and the effect of audit committees and foreign ownership on firm value mediated by sustainability reports.This study uses agency theory, which explains the agency relationship between principals and agents, and stakeholder theory,which explains the relationship between companies and their stakeholders. This study usesa purposive sampling method, namely a sample selection method that meets predetermined criteria so that the number of samples that meet the criteria is 33 companies for each period from the entire population of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The data analysis method used in this study ispath analysis and mediation hypothesis testing using the Sobeltest.The results of this study indicate that the audit committee has a positive and significant effect,and foreign ownership has a positive but not significant effect on the sustainability report. The audit committee has a positive but insignificanteffect on firm value, and foreign ownership and sustainability reportshave a positive and significant effect on firm value. This study also shows that sustainability reports canmediate the effect of audit committees on firm value. In contrast,sustainability reports cannotmediate the effect of foreign ownership on firm value

Anthony Holly1*, Paulus Tangke2, Robert Jao3,danEveline Pricilia Tanri4

https://journals.telkomuniversity.ac.id/jaf/issue/view/332

Fakultas Ekonomi dan Bisnis, Universitas Atma Jaya

16 April2024

Fajar bagus W

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Indonesia

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