PENGARUH KUALITAS AUDIT DAN LEVERAGE TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE

Abstract

This study aims to examine the effect of KAP size and leverage on firm value in Food and Beverage companies
listed on the Indonesia Stock Exchange (IDX) in 2012 or 2016. The sampling technique used in this study was
purposive sampling. The data used is secondary data, namely in the form of financial statements obtained from
the Indonesia Stock Exchange (IDX). The sample used amounted to 60 samples consisting of 12 companies over
a period of 5 years. Furthermore, data was analyzed with multiple linear regressions analysis. Based on the
result of model feasibility test, it shows that the regressions models which have been generated is feasible and it
can be used for further analysiThe results of this study indicate that: (1) the size of KAP does not affect the value
of the company because it turns out that investors do not pay too much attention to financial information related
to auditor reports and (4) leverage has a positive effect on firm value because the high value of corporate debt is
allegedly giving a positive signal to investors that the company is investing or expanding.
Keywords: KAP size, leverage, company value