![Impactul comitetului de audit asupra valorii întreprinderilor deținute de stat din Indonezia: Rolul de mediere al performanței financiare Impactul comitetului de audit asupra valorii întreprinderilor deținute de stat din Indonezia: Rolul de mediere al performanței financiare](https://www.ceccarbusinessreview.ro/img/w-660/h-0/imagini/articole/2023/6/the-effect-of-the-audit-committee-on-the-firm-value-of-state-owned-enterprises-in-indonesia-the-mediation-a316.jpg)
Impactul comitetului de audit asupra valorii întreprinderilor deținute de stat din Indonezia: Rolul de mediere al performanței financiare
Numărul 6, iunie 2023 » Control intern, audit și asigurare
Rezumat: The audit committee is important in implementing corporate governance in a company. The aim of this study is to investigate the impact that the audit committee has on the value of the company, with the financial performance of the company serving as a mediating variable. During the 2016-2020 research period, the investigation was carried out at businesses that are part of state-owned enterprises and are registered on Indonesia’s capital market. Data analysis in this research uses a path analysis. The research sample was obtained through a population sampling technique. This research found that the audit committee positively affects the company’s financial performance. This research also found a positive effect of the financial performance on firm value. The results of path analysis prove that financial performance can act as a variable mediating the influence between the audit committee and firm value in companies in the category of state-owned enterprises registered on Indonesia’s capital market. This research proves that the existence of an audit committee can improve a company’s financial performance, which indirectly impacts increasing firm value.
Clasificare JEL: G32, G30, M42 | Pagini: 60-72
Statistică:
vizualizări rezumat 18 |
descărcări PDF 79 |
vizualizări PDF 13
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