Published: 2024-06-24
Analisis Fundamental Makro, Struktur Kepemilikan, Profitabilitas Terhadap Nilai Perusahaan dengan Opini Auditor Sebagai Variabel Moderating Objeknya (Studi Kasus Sub: Sektor Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2023)
DOI: 10.35870/ljit.v2i2.2717
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Abstract
In this study, the authors used auditor opinion as a moderating variable to test the effect of macro fundamentals, ownership structure and profitability on firm value. The findings tell us that macro fundamentals work positively and significantly on profitability but have no effect on firm value. Auditor opinion has no significant effect on the value of a company. Ownership structure has no significant effect on the value of a firm as well as profitability. Auditor opinion has no moderating effect on the relationship between macro fundamentals, ownership structure, profitability and firm value. This study provides insight into the relationship between these variables and their impact on firm valuation.
Keywords
Macro Fundamental ; Ownership Structure ; Auditor Opinion ; Value of the Company ; Profitability
Article Information
This article has been peer-reviewed and published in the LANCAH: Jurnal Inovasi dan Tren. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 2 No. 2 (2024)
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Section: Articles
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Published: %750 %e, %2024
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/ljit.v2i2.2717
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Kristiana Greta Calosa
Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia
Hwihanus
Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia
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