出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to examine and analyze; (1) the influence of board of Commissioners and audit committee on the financial reportingquality, (2) the influence of board of Commissioners and audit committee on the firm value, (3) the influence of financial reporting quality onthe firm value, and (4) the indirect influence of board of Commissioners and audit committee onfirm value through thefinancial reporting quality. This research uses explanatory research method and type of research is verification. The types of data used are primary and secondary data and the scale interval and ratio are used as measurement scale. Data collection was using survey techniques with the distribution of a questionnaire on nationalcommercial banking listed at the Indonesia Stock Exchange and using the Price to Book Value of data obtained from the Website Yahoo.finance.com, while observation unitsin this study are BOC / Independent Commissioner, Audit Committee and Accounting Manager / Accounting Section. Validity and reliability tests were conducted on the collected questionnairesand the next ordinal scale data is converted into an interval scale. The data were analyzed with descriptive statistics by employing the average (mean) and inferential statistics by using SEM-PLS. The results showed that: (1) The board of commissionersand audit committee have significant positive effect on the financial reporting quality, (2) The board of commissioners and audit committee have significant positive effect on the firm value, (3) financial reporting quality has significant positive effect on the firm value, and (4) the financial reporting quality mediates the positive effect of board of commissioners and audit committee on the firm value.
其他摘要：This study aims to examine and analyze; (1) the influence of board of Commissioners and audit committee on the financial reportingquality, (2) the influence of board of Commissioners and audit committee on the firm value, (3) the influence of financial reporting quality onthe firm value, and (4) the indirect influence of board of Commissioners and audit committee onfirm value through thefinancial reporting quality. This research uses explanatory research method and type of research is verification. The types of data used are primary and secondary data and the scale interval and ratio are used as measurement scale. Data collection was using survey techniques with the distribution of a questionnaire on nationalcommercial banking listed at the Indonesia Stock Exchange and using the Price to Book Value of data obtained from the Website Yahoo.finance.com, while observation unitsin this study are BOC / Independent Commissioner, Audit Committee and Accounting Manager / Accounting Section. Validity and reliability tests were conducted on the collected questionnairesand the next ordinal scale data is converted into an interval scale. The data were analyzed with descriptive statistics by employing the average (mean) and inferential statistics by using SEM-PLS. The results showed that: (1) The board of commissionersand audit committee have significant positive effect on the financial reporting quality, (2) The board of commissioners and audit committee have significant positive effect on the firm value, (3) financial reporting quality has significant positive effect on the firm value, and (4) the financial reporting quality mediates the positive effect of board of commissioners and audit committee on the firm value. Keywords: Board of Commissioners, Audit Committee, Financial Reporting Quality, Firm Value
关键词：Board of Commissioners; Audit Committee; Financial Reporting Quality; Firm Value
