MAYYIZAH, MAMAY (2022) PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DAN RISIKO LITIGASI DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Sektor Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study was to determine the effect of firm size on firm value and litigation risk with audit quality as an intervening variable. The population used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. By using purposive sampling method, obtained 90 companies that meet the criteria as research samples. This study uses secondary data obtained from the Indonesia Stock Exchange website. The analytical method used in this study is path analysis using the PLS-SEM application, namely SmartPLS version 3.2.9. The results of this study indicate that: (1) Firm size has a significant positive effect on audit quality. (2) Audit quality has a significant positive effect on firm value. (3) Firm size has no effect on firm value. (4) Audit quality has no effect on litigation risk. (5) Firm size has a significant positive effect on litigation risk.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan terhadap nilai perusahaan dan risiko litigasi dengan kualitas audit sebagai variabel intervening. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor consumer goods industry yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Dengan menggunakan metode purposive sampling, didapatkan 90 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan pada penelitian ini adalah analisis jalur (path analysis) dengan menggunakan aplikasi PLS-SEM yaitu SmartPLS versi 3.2.9. Hasil penelitian ini menunjukkan bahwa: (1) Ukuran perusahaan berpengaruh positif signifikan terhadap kualitas audit. (2) Kualitas audit berpengaruh positif signifikan terhadap nilai perusahaan. (3) Ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. (4) Kualitas audit tidak berpengaruh terhadap risiko litigasi. (5) Ukuran perusahaan berpengaruh positif signifikan terhadap risiko litigasi. | |||||||||
| Uncontrolled Keywords: | Keywords: Firm Size, Firm Value, Litigation Risk, Audit Quality Kata Kunci: Ukuran Perusahaan, Nilai Perusahaan, Risiko Litigasi, Kualitas Audit | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Mamay Mayyizah | |||||||||
| Date Deposited: | 24 May 2023 16:11 | |||||||||
| Last Modified: | 24 May 2023 16:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19351 |
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