PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI

Akrual Jurnal Akuntansi Pub Date : 2023-08-31 DOI:10.46806/ja.v12i2.1014

Meidy Aurora Caesaria, Sugi Suhartono

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Abstract

Firm value is an important aspect to describe the success of company owners and shareholders which is often associated with stock prices which are often used as a tool to influence investors' views of a company. This study aims to determine the effect of financial performance such as the level of profitability, leverage, and liquidity on firm value and how the effect of audit quality in moderating the effect of financial performance on firm value in food and beverage sub-sector companies listed on the IDX in 2018 – 2021. The object of this study is 27 food and beverage sub-sector companies listed on the IDX in 2018 – 2021 so that 108 observational data were obtained. This research shows that it is proven that profitability has a positive influence on company value and audit quality is able to strengthen the positive influence of profitability on firm value. While leverage and liquidity have not been shown to have a positive effect on the value of the company. Quality audits are also unable to moderate the positive effect of leverage and liquidity on firm value.

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盈利能力、杠杆和流动性对审计质量的公司价值的影响

公司价值是描述公司所有者和股东成功的一个重要方面，这通常与股票价格有关，股票价格经常被用作影响投资者对公司看法的工具。本研究旨在确定财务绩效(如盈利能力水平、杠杆率和流动性)对公司价值的影响，以及审计质量如何调节2018 - 2021年在IDX上市的食品和饮料子行业公司财务绩效对公司价值的影响。本研究的对象是2018 - 2021年在IDX上市的27家食品和饮料细分行业公司，获得108个观察数据。本研究证明盈利能力对企业价值具有正向影响，审计质量能够强化盈利能力对企业价值的正向影响。而杠杆和流动性并没有被证明对公司的价值有积极影响。质量审计也无法调节杠杆和流动性对企业价值的积极影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Akrual Jurnal Akuntansi

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审稿时长

24 weeks