Pengaruh Audit Internal Dan Good Corporate Governance Terhadap Nilai Perusahaan
DOI:
https://doi.org/10.61231/h55thw78Keywords:
Internal Audit, Good Corporate Governance, Firm Value, Panel Data Regression.Abstract
This study aims to examine the effect of internal audit and good corporate governance on firm value in financial sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The study employed a quantitative approach with an associative research design. Secondary data were obtained from annual reports and financial statements of the sampled companies. The sample consisted of 24 financial sector companies selected using purposive sampling, resulting in 48 observations. Data were analyzed using panel data regression with the assistance of Eviews-12 software. The results indicate that internal audit, proxied by the number of internal auditors, has no significant effect on firm value, as evidenced by a probability value of 0.4394. Good corporate governance, proxied by institutional ownership, also has no significant effect on firm value, with a probability value of 0.7023. Simultaneous testing shows a Prob(F-statistic) value of 0.6532, indicating that internal audit and good corporate governance jointly have no significant effect on firm value. These findings suggest that internal monitoring mechanisms and corporate governance practices in the financial sector have not been sufficiently effective in influencing investor perceptions and enhancing firm value in the capital market
References
Anwar, K. (2023). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan, 12(2), 115–128.
Dewinta, N., et al. (2023). Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Sektor Keuangan. Jurnal Manajemen dan Bisnis, 8(1), 45–56.
Hapsari, D., & Yuliana, R. (2024). Pengaruh Kualitas Pengendalian Internal dan Good Corporate Governance terhadap Kepercayaan Investor. Jurnal Akuntansi dan Keuangan Indonesia, 21(1), 88–102.
Institute of Internal Auditors. (2020). International Professional Practices Framework (IPPF). Florida: The Institute of Internal Auditors Research Foundation.
Irawan, R., Reza, & Wahyudi, I. (2024). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan pada Perusahaan Transportasi dan Logistik di Bursa Efek Indonesia. Jurnal Riset Akuntansi dan Keuangan, 14(1), 77–89.
Kabuye, F., Nkundabanyanga, S. K., Opiso, J., & Nakabuye, Z. (2021). Internal Audit Organizational Status, Competencies, Activities and Fraud Management. Managerial Auditing Journal, 36(7), 924–944. https://doi.org/10.1108/MAJ-09-2016-1452
Keown, A. J., Martin, J. D., & Petty, J. W. (2023). Financial Management: Principles and Applications (14th ed.). Pearson Education.
Nugraha, R., & Siregar, M. (2025). Integrasi Good Corporate Governance dan Audit Internal terhadap Nilai Perusahaan pada Sektor Keuangan. Jurnal Akuntansi dan Bisnis Indonesia, 15(1), 60–74.
Oussii, A. A., & Boulila Taktak, N. (2020). The Impact of Internal Audit Function Characteristics on Internal Control Quality. Managerial Auditing Journal, 35(5), 637–665. https://doi.org/10.1108/MAJ-06-2019-2313
Pramesti, A., & Lestari, D. (2024). Pengaruh Mekanisme Corporate Governance dan Internal Audit terhadap Nilai Perusahaan. Jurnal Ekonomi dan Keuangan Modern, 9(3), 145–158.
Putra, A., & Wulandari, S. (2024). Research Gap dalam Pengaruh Good Corporate Governance dan Audit Internal terhadap Nilai Perusahaan. Jurnal Riset Akuntansi Kontemporer, 11(2), 120–134.
Putri, A. R., & Nugroho, B. S. (2023). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi dan Keuangan, 5(3), 210–221.
Rahayuningsih, S., et al. (2023). Pengaruh Audit Internal terhadap Kinerja Perusahaan Financial. Jurnal Akuntansi Multiparadigma, 14(2), 210–222.
Sari, N. P., & Lestari, D. (2025). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening. Jurnal Ekonomi, Manajemen dan Akuntansi, 9(1), 55–67
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Tjahjono, M. E. S., & Rahayu, S. (2023). Pengaruh Audit Internal terhadap Tata Kelola Perusahaan dan Nilai Perusahaan. Jurnal Akuntansi dan Auditing Indonesia, 27(1), 45–58.
Utari, D., et al. (2025). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dan Kepercayaan Investor. Jurnal Ekonomi dan Bisnis Indonesia, 10(1), 33–47.
Wahyuningsih, Y., & Rakhmadhani, V. (2024). Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan. Review of Accounting and Business, 4(2), 98–109. https://doi.org/10.52250/reas.v4i2.800
Widarjono, A. (2023). Ekonometrika: Pengantar dan Aplikasinya Disertai Panduan EViews (Edisi terbaru). Yogyakarta: UPP STIM YKPN.
Wijaya, J. H. (2025). Pengukuran Nilai Perusahaan Melalui Kepemilikan Institusional, Komisaris Independen dan Net Profit Margin pada Perusahaan Sektor Infrastruktur di Bursa Efek Indonesia Periode 2019–2024. Journal of Economic, Business and Accounting (COSTING). https://doi.org/10.31539/fmr6e651
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Rahadian Amrullah, Indah Kristianti
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
