PERAN EARNING QUALITY TERHADAP FIRM VALUE

Abstract

This study aims to examine the effects of Enterprise Risk Management (ERM), Audit Committee Effectiveness (ACE), and Earning Quality (EQ) on Banking Firm Value (FV) that listed on Indonesia Stock Exchange during 2016-2018. The data analysis method used in the path analysis method carried out with LISREL version 8.80. The sample in this study was taken by using purposive sampling method. The results concluded that ERM and ACE influences the EQ with a significance t-value above 1,96. While ERM, ACE, and EQ influences the FV with a significance t-value above 1,96.