PENGARUH KOMITE AUDIT, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI.

This study aims to determine the Effect of Audit Committee, Leverage, and Good Corporate Governance on Company Value with Profit Management as a Moderation Variable. The data used in this study is secondary data obtained from the website of a food & beverage subsector manufacturing company listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method in this study is purposive sampling using several criteria that are in accordance with the needs of this study. The samples contained in this study are with samples of 29 food & beverage subsector manufacturing companies that have met the sample criteria so that the total observations in this study are 145 samples. Testing on hypotheses was carried out using multiple linear regression analysis techniques and using the EVIEWS statistical test tool version 12. The results of the data analysis that has been carried out in this study show that simultaneously the audit committee, leverage, and good corporate governance have a simultaneous effect on the company's value. Tests conducted partially show that the audit committee partially has a positive effect on the company's value. Leverage partially has a positive effect on the value of the company. Good Corporate Governance partially does not have a significant effect on the Company's Value. Meanwhile, the results of the moderating regression analysis (MRA) test in this study show that profit management cannot weaken the relationship between the audit committee and the company's value. Profit management cannot weaken the relationship between leverage and company value. Profit management can strengthen the relationship between good corporate governance and company value. [ABSTRACT FROM AUTHOR]