Open AccessPengaruh Opini Audit, Kebijakan Hutang, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan
Author(s) -
Idris Fadhillah,
Mayar Afriyenti
Publication year - 2021
Publication title -
jurnal eksplorasi akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2656-3649
DOI - 10.24036/jea.v3i1.351
Subject(s) - stock exchange , nonprobability sampling , business , sample (material) , enterprise value , population , accounting , value (mathematics) , auditor's report , business administration , audit , statistics , finance , mathematics , chemistry , demography , chromatography , sociology
The purpose of this study is to analyze: (1) The effect of audit opinion on firm value. (2) The effect of debt policy on firm value. (3) The effect of company growth on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. While the sample collection technique in this study used purposive sampling technique with a sample size of 189 samples. The data analysis method used is multiple regression using SPSS 25 software. These results indicate that: (1) Audit opinion has a positive and significant effect on firm value with a significance of 0.007 0.05.