KOMITE AUDIT, CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN (Studi Empiris pada Industri Perbankan di Indonesia)

The purpose of the study was to investigate the affect of corporate governance on firm value. The secondary data for the study were collected from the banking sector companies listed in Indonesian Stock Exchange in the period of 2010-2014 by using purposive sampling technique. In order to test hypotheses, this study uses multiple regression analysis. This study measured firm value with Tobin's Q and ROA. The analysis finds that Audit Committee size had a negative and significant affect on firm value (proxied by Tobin's Q), while Audit Committee independence, the Audit Committee activity, and the external audit quality no significant affect on firm value (proxied by Tobin's Q). Meanwhile, the external audit quality significant and positive affect on firm value (proxied by Tobin's Q), while the Audit Committee size, Audit Committee independence, and the Audit Committee activity no significant affect on the firm value (proxied by Tobin's Q)