External Audit Quality, Accounting Information Quality, Earnings Power, and Islamic Value-Based Company Performance

This research analyzes the determining factors of company performance included in the Indonesian Sharia Stock Index (ISSI). This research builds upon previous research examining company performance, focusing on external audit quality, accounting information quality, and earnings power as determinants. The development of this research involved refining the proxy for external audit quality, which originally only used dummy variables. Four proxies were utilized instead: audit firm size, audit fees, non-audit service fees, and audit partner tenure. Additionally, this research included control variables such as Operating Cash Flow, Revenue Growth, and Company Losses. This research is based on Agency Theory, a theory in finance that states conflicts of interest occur in company management. Managers are obligated to maintain the company's performance well in the eyes of investors. The population and research sample consist of public companies included in the ISSI. The research method employed is Quantitative Research with the Partial Least Squares (PLS) analysis technique. The variable that significantly contributes to Company Performance (KP) is Earnings Strength (KL). The moderating variables that contribute are LAGROE on the KAE route to KP and KL to KP. Additionally, the moderating variables that contribute are PP on the KAE route to KP and KIA to KP.