ANALISIS PENGARUH KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN RETURN ON ASSETS TERHADAP RETURN SAHAM PERUSAHAAN

Authors

  • Yopie Aprianto Setiawan Universitas Katolik Indonesia Atma Jaya
  • Christina Juliana Universitas Katolik Indonesia Atma Jaya

DOI:

https://doi.org/10.26418/apssai.v3i2.97

Keywords:

Audit quality, Independent commissioners, Return on assets, Stock return

Abstract

This study aims to investigate the impact of independent commissioners, audit quality, and return on assets on the stock returns of companies operating in the Energy, Raw Materials, and Industrial sectors listed on the Indonesia Stock Exchange for the years 2019-2020. The research focuses on several companies across these three sectors, and a sample of 211 listed companies was chosen using purposive sampling. The study employed multiple linear regression analysis for hypothesis testing and found that independent commissioners, audit quality, and return on assets significantly affect stock returns. These results can offer valuable insights for company management and shareholders, providing mutually beneficial information. Future research could consider incorporating additional variables, such as leverage, return on equity, audit fees, and earnings management.

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Published

28-10-2023

How to Cite

Setiawan, Y. A., & Juliana, C. (2023). ANALISIS PENGARUH KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN RETURN ON ASSETS TERHADAP RETURN SAHAM PERUSAHAAN. APSSAI ACCOUNTING REVIEW, 3(2), 230–242. https://doi.org/10.26418/apssai.v3i2.97

Issue

Vol. 3 No. 2 (2023): Oktober

Section

Articles

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Copyright (c) 2023 Authors

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