Efek Jumlah Dewan Direksi dan Komite Audit Terhadap Nilai Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia

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Rusnaidi
Tarmizi
Rizki Munazar

Abstract

This study aims to examine the effect of the number of boards of directors and the number of audit committees on firm value. This research is a sample study, which includes 111 manufacturing sector companies during the 2017-2019 observation year with certain criteria. The analytical method used is the fixed effect panel data regression model. The results of this study found that the number of the board of directors has a positive and significant effect on firm value. While the number of audit committees had a not significant effect on firm value.

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How to Cite
Rusnaidi, Tarmizi, & Munazar, R. (2022). Efek Jumlah Dewan Direksi dan Komite Audit Terhadap Nilai Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal EMT KITA, 6(1), 54–58. https://doi.org/10.35870/emt.v6i1.487
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Articles
Author Biographies

Rusnaidi, Universitas Muhammadiyah Aceh

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia

Tarmizi, Universitas Muhammadiyah Aceh

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia

Rizki Munazar, Universitas Muhammadiyah Aceh

Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Aceh Banda Aceh, Indonesia

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