Factors that affect the value of a company with profitability as moderation

Arthur Mukuan; Tutty Nuryati; Tri Yulaeli; Betty Nurbaiti; Endah Puspaningrum

doi:10.56442/rttm.v3i1.104

Authors

Arthur Mukuan Universitas Bhayangkara Jakarta Raya
Tutty Nuryati Universitas Bhayangkara Jakarta Raya
Tri Yulaeli Universitas Bhayangkara Jakarta Raya
Betty Nurbaiti Universitas Bhayangkara Jakarta Raya
Endah Puspaningrum Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.56442/rttm.v3i1.104

Keywords:

Managerial ownership, audit committee, Company value, profitability

Abstract

This study aims to look at the influence of managerial ownership and audit committees on the
value of the Company with profitability as a moderation variable. This research uses Software
Eviews 12. The analysis methods used were panel data regression test, thirst test, langarange
multiplier test, determination coefficient test (adjuster R2), and hypothesis test. This study aims
to formulate a hypothesis that will guide future research in this field. In compiling this literature
review article, the approach used is the library research method, with sources obtained from
online platforms such as Google Scholar, Mendeley, and various other academic databases. The
results of this literature review highlight the influence of managerial ownership and audit
committees on company value, with profitability acting as a moderation variable. The results
of this study show that managerial ownership has no effect on the Company's value, the audit
committee has a negative effect on the Company's value, and profitability is not able to
moderate managerial ownership and the audit committee on the company's value.

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