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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)

  • Kristiana Greta Calosa1*
  • Hwihanus2
1,2 Universitas 17 Agustus 1945 Surabaya image/svg+xml
* Corresponding Author: Kristiana Greta Calosa

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

How to Cite

Citation Format
Calosa, K. G., & Hwihanus. (2024). 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). LANCAH: Jurnal Inovasi Dan Tren, 2(2), 308~317. https://doi.org/10.35870/ljit.v2i2.2717

References

9 References
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Author Biographies

Kristiana Greta Calosa, Universitas 17 Agustus 1945 Surabaya

Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia

Hwihanus, Universitas 17 Agustus 1945 Surabaya

Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Surabaya, Indonesia

License

Copyright (c) 2024 Kristiana Greta Calosa, Hwihanus

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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