KEPEMILIKAN INTERNAL, KUALITAS AUDITOR, DAN NILAI PERUSAHAAN

The purpose of this study is to investigate the influencing of managerial ownership and auditor quality on firm value. By exporing a Quota Random sampling method,the 139 Indonesian manufacture listed companies were selected as the samplesof this study. The result of this study show both managerial ownership and the quality of external auditor have an effect on firm value. Managerial ownership negatively and significantly influences firm value. Meanwhile, the quality of eksternal auditor positively and significantly affects firm value. These results imply that the value of the firm will be higher when board of directors and board commissioners held lower proportion of companies’ shares and the companies hire the external auditor with higher quality