Syahrul, Syahrul (2025) Pengaruh Komite Audit, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine the influence of the Audit Committee, Leverage and Company Size on Company Value in Transportation and Logistics Sector Companies Listed on the Indonesian Stock Exchange in 2021-2023. The dependent variable of this research is Company Value, while the independent variables include Audit Committee, Leverage, and Company Size. The population in this study was 37 companies in the Transportation and Logistics Sector Companies Listed on the Indonesian Stock Exchange in 2021-2023. The research sample consisted of 11 companies selected using purposive sampling techniques, with 3 years of observation, resulting in 33 company data. Data analysis used multiple linear regression analysis using SPSS 2.9. The results show that partially the Audit Committee and Leverage have a significant effect on Company Value. Meanwhile, the Audit Committee has no significant effect on Company Value. The results of the simultaneous analysis show that the Audit Committee, Leverage and Company Size have a significant effect on Company Value.

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