THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, MANAGERIAL OWNERSHIP, AUDIT COMMITTEE, AND KAP REPUTATION ON COMPANY VALUE

Abstract

This study aims to determine and analyze the effect of institutional ownership, managerial ownership, audit committee, and KAP reputation on firm value. The independent variables used are Institutional Ownership, Managerial Ownership, Audit Committee, and KAP Reputation. The method of determining this research uses purposive sampling method with of 42 companies and the number of companies used as research samples is 29 companies with a research period of 5 (five) years, so that the total observations are 145 companies that consistently publish annual reports. The type of research used in this research is quantitative research and takes secondary data from the annual report in the Consumer Cyclical sector. The results of this study partially show that managerial ownership and committee have a significant effect on the valueof the company, but institutional ownership and KAP reputation do nothave a significant effect on firm value. While the test results simultaneously show that institutional ownership, managerial ownership, audit committee, and KAP reputation have a significant effect on firm value.