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PENGARUH OPINI AUDIT DAN UKURAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR (SUBSEKTOR MAKANAN DAN MINUMAN) YANG TERDAFATAR DI BEI TAHUN 2011-2015

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ABSTRACT EFFECT OF AUDIT OPITIONS AND AUDIT COMMITTEE SIZE ON COMPANY VALUE IN MANUFACTURING COMPANY (SUBSECTOR OF FOOD ANDDRINKS) LISTED IN BEI PERIOD 2011-2015 Written by: Henniar Jarvial NIM: 1332012 This study aimed to determined the effect of audit opinions and audit committees on the value of the company either partially or simultaneously. The population in this research was food and beverage sub-sector manufacturing company listed in Indonesia Stock Exchange period 2011-2015 period as many as 15 companies and research samples as many as 11 companies are eligible for research.The method used in this research was descriptive method. Data analysis used was descriptive coefficient test, correlation coefficient, correlation coefficient determination analysis, simple linear regression analysis, classical assumption test, and multiple simple regression analysis. To test the hypothesis used individual parameter coefficient analysis (t test) for partial influence and simultaneous significance test (F test) for simultaneous effect. Data management used SPSS 16.The result of this research was audit opinions has no effect to firm value and audit committee size has no effect to company value. Simultaneously audit opinions and audit committee size have no significant effect on firm value. Keywords: Audit Opinions, The size of the Audit Committee, Corporate Values