ANALISIS PERBEDAAN KUALITAS LABA DAN NILAI PERUSAHAAN YANG MEMILIKI DAN TIDAK MEMILIKI KOMITE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Abstract

The ordinary of goal the different emperical between profit quality and value of the firm before and after using audit commite on the company listed in Indonesian Capital Market. Before the processing of the data, scientis have using 33 company listed in Indonesian Capiral Market. The research has using secondary data. The collecting of the data from sorces Indonesian Capital Market of Directory. The periode using of the reseach 2009 until 2012. The study using have to important variable. The variable consist of profit quality and value of the firm. The process of the data have statistik tool. The result of the test have founding have significant  different between profit quality and value of the company in Indonesian Capital Market of Directory before and after audite committee using of deep company.

Kata Kunci      Kualitas Laba, Nilai Perusahaan, Komite Audit.