The Effect Of Audit Quality And Audit Committee On Company Finansial Performance Through Intellectual Capital As A Mediating Variable In Companies In The Automotive Sector Listed On The Indonesian Stock. Exchange From 2021 To 2024
Keywords:
Audit Quality, Audit Committee, Intellectual Capital, Financial PerformanceAbstract
This study aims to determine how audit quality, audit committees, and intellectual capital affect the financial performance of automotive companies listed on the Indonesia Stock Exchange from 2021 to 2024. This is a quantitative study, and the sampling technique used in this study is purposive sampling, resulting in 10 companies that meet the criteria, for a total sample of 40 samples for the four-year study period. The type of data used in this study is secondary data in the form of companies' annual financial reports, which can be accessed through the official website of the Indonesia Stock Exchange. The data analysis method used in this study is multiple linear regression analysis. Data analysis was performed using the Statistical Product and Service Solution (SPSS) application. The results of the study indicate that audit quality does not have a significant effect on financial performance, the audit committee does not have a significant effect on financial performance, intellectual capital has a significant effect on financial performance, audit quality has a significant effect on financial performance through intellectual capital, and the audit committee has a significant effect on financial performance through intellectual capital in automotive sector companies listed on the Indonesia Stock Exchange in 2021-2024.
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