Maharani, Amanda (2024) EFEKTIVITAS KOMITE AUDIT PADA PENEMPATAN INVESTASI SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study was to examine the effectiveness of the audit committee in investment placement and its impact on company value in technology companies listed on the Indonesia Stock Exchange (BEI). Audit Committee Competency and Audit Committee Independence as independent variables, Company Value as the dependent variable and Investment Placement as the mediating variable. This research is a type of quantitative research, data is collected using secondary data, namely data obtained in ready-made form and has been processed by technology companies listed on the IDX. The population in this study are technology companies listed on the Indonesia Stock Exchange (BEI) in 2021 and 2022. The sample was selected using the purposive sampling method. By using several predetermined criteria, the number of samples to be studied is 26 technology companies. The analytical method used is multiple regression analysis with the Statistical Product and Service Solutions (SPSS) ver.25 analysis tool and the Sobel Test. Multiple regression is used to measure the influence of the variables Audit Committee Competency and Audit Committee Independence on Investment Placement and on Company Value directly. The Sobel test is used to determine the influence of the Audit Committee Competence and Audit Committee Independence variables on Company Value through indirect Investment Placement Variables. Based on the results of hypothesis testing, it is known that Audit Committee Competency significantly influences Investment Placement. Meanwhile, the Independence of the Audit Committee does not affect Investment Placement. Audit Committee competency significantly influences Company Value. However, the Independence of the Audit Committee does not affect Company Value. Investment Placement can mediate the influence of Audit Committee Competency on company value. Meanwhile, Investment Placement cannot mediate the influence of Audit Committee Independence on Company Value.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk menguji Efektivitas Komite Audit pada Penempatan Investasi Serta Dampaknya Terhadap Nilai Perusahaan pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI). Kompetensi Komite Audit dan Independensi Komite Audit sebagai variabel independen, Nilai Perusahaan sebagai variabel dependen dan Penempatan Investasi sebagai variabel mediasi. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan menggunakan data sekunder yaitu data yang diperoleh dalam bentuk sudah jadi dan telah diolah oleh perusahaan teknologi yang listing di BEI. Populasi dalam penelitian ini adalah perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 dan 2022. Sampel yang dipilih dengan menggunakan metode purposive Sampling. Dengan menggunakan beberapa kriteria yang telah ditentukan maka jumlah sampel yang akan diteliti berjumlah 26 Perusahaan teknologi. Metode analisis yang digunakan adalah analisis regresi berganda dengan alat analisis Statistical Product and Service Solutions (SPSS) ver.25 dan Sobel Test. Regresi berganda digunakan dalam mengukur pengaruh variabel Kompetensi Komite Audit dan Independensi Komite Audit terhadap Penempatan Investasi dan terhadap Nilai Perusahaan secara langsung. Sobel test digunakan untuk mengetahui pengaruh variabel Komepetensi Komite Audit dan Independensi Komite Audit Terhadap Nilai Perusahaan melalui Variabel Penempatan Investasi secara tidak langsung. Berdasarkan hasil uji hipotesis, diketahui bahwa Kompetensi Komite Audit secara signifikan mempengaruhi Penempatan Investasi. Sedangkan Independensi Komite Audit tidak mempengaruhi Penempatan Investasi. Kompetensi Komite Audit secara signifikan mempengaruhi Nilai Perusahaan. Namun, Independensi Komite Audit tidak mempengaruhi Nilai Perusahaan. Penempatan Investasi dapat memediasi pengaruh Kompetensi Komite Audit terhadap Nilai perusahaan. Sementara Penempatan Investasi tidak dapat memediasi pengaruh Independensi Komite Audit Terhadap Nilai Perusahaan. | |||||||||
| Uncontrolled Keywords: | Audit Committee Competency, Audit Committee Independence, Investment Placement, Company Value. Kompetensi Komite Audit, Independensi Komite Audit, Penempatan Investasi, Nilai Perusahaan. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Amanda Maharani | |||||||||
| Date Deposited: | 20 Feb 2024 14:08 | |||||||||
| Last Modified: | 20 Feb 2024 14:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33202 |
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