@misc{eprints82640,
           month = {Agustus},
           title = {PENGARUH KINERJA KEUANGAN DAN KOMITE AUDIT TERHADAP
NILAI PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA

EFEK INDONESIA (BEI) PERIODE 2019-2022},
          author = {NINDIA PUTRI RISKY },
         address = {FAKULTAS EKONOMI DAN BISNIS},
       publisher = {UNIVERSITAS LAMPUNG},
            year = {2024},
             url = {http://digilib.unila.ac.id/82640/},
        abstract = {Menguji pengaruh komite audit dan kinerja keuangan terhadap nilai perusahaan
asuransi yang terdaftar di Bursa Efek Indonesia menjadi tujuan utama penelitian
ini. Teknik kuantitatif digunakan dalam penelitian ini. Populasi penelitian ini adalah
perusahaan asuransi yang terdaftar di Bursa Efek Indonesia, yang menggunakan
strategi purposive sampling untuk pengambilan sampelnya. Serangkaian uji asumsi
standar, termasuk normalitas, multikolinearitas, autokorelasi, dan heterodastisitas,
digunakan dalam prosedur analisis data. Temuan penelitian ini membuktikan
bahwa nilai perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI)
dipengaruhi secara negatif dan signifikan oleh kinerja keuangan, atau hipotesis
pertama (H1) ditolak dan nilai asuransi perusahaan yang terdaftar di BEI
berpengaruh positif dan signifikan terhadap komite audit atau hipotesis kedua (H2)
diterima.
Kata Kunci: Kinerja Keuangan, Komite Audit, Nilai Perusahaan Asuransi.



Examining the impact of audit committees and financial performance on the value
of insurance businesses listed on the Indonesia Stock Exchange is the primary
objective of this research. A quantitative technique is used in this investigation.
Insurance businesses listed on the Indonesia Stock Exchange make up the
population for this research, which uses a purposive sampling strategy for
sampling. The standard set of tests for assumptions, including those for normality,
multicollinearity, autocorrelation, and heterodasticity, are employed in the data
analysis procedure. This study's findings prove either that the value of insurance
companies listed on the Indonesia Stock Exchange (BEI) is negatively and
significantly affected by financial performance or that the first hypothesis (H1) is
not supported and that the value of insurance companies listed on the BEI is
positively and significantly affected by the audit committee, or that the second
hypothesis (H2) is correct.
Keywords: Financial Performance, Audit Committee, Insurance Company Value.}
}