The Role of Audit Committee on Firm Value and Financial Performance of Indonesian Manufacturing

The purpose of this study was to analyze the relationship between the audit committee and financial performance and firm value in the manufacturing sector. Testing of data processing and analysis in this study was carried out using SPSS. The population in this study amounted to 263 manufacturing companies. From this population, the number of samples to be studied in this study can be determined. The sampling technique used is random sampling, namely the selection of samples at random, the sampling technique is a technique that is more suitable for research using multiple regression analysis. The sample of this research is 150 which will be taken randomly from the existing population. Based on the results of data analysis and discussions that have been carried out by researchers regarding the influence of the audit committee on the company's financial performance and firm value in manufacturing sector companies listed on the IDX. So, it can be concluded that the audit committee has an influence on firm value; 2) The Audit Committee has an influence on the company's financial performance.