Abstract
Abstract:
 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. (2) Debt policy has a negative and significant effect on firm value with a significance of 0.001 <0.05. (3) Company growth has a positive and insignificant effect on firm value with a significance of 0.155> 0.05.
Highlights
How to cite Fadhillah, Idris & Afriyenti, Mayar. (2021)
The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019
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
Summary
Data yang digunakan pada penelitian ini berjumlah 189 sampel. Berdasarkan tabel 8 pada variabel opini audit (X1) dapat dijelaskan bahwa opini audit terdiri dari 0 untuk perusahaan yang laporan keuangannya memperoleh opini selain wajar tanpa pengecualian (selain unqualified opinion) dan 1 untuk perusahaan yang laporan keuangannya memperoleh opini wajar tanpa pengecualian (unqualified opinion). Pada variabel kebijakan hutang (X2) dapat dijelaskan bahwa nilai terendah (minimum) sebesar 0,04 dan tertinggi (maksimum) sebesar 4,55. Adapun rata-rata kebijakan hutang adalah 0,6890 dan standar deviasi 0,64232. Pada variabel pertumbuhan perusahaan (X3) dapat dijelaskan bahwa nilai terendah (minimum) sebesar -0,32 dan tertinggi (maksimum) sebesar 0,93. Adapun rata-rata pertumbuhan perusahaan adalah 0,0969 dan standar deviasi 0,16350. Dan pada variabel nilai perusahaan (Y) dapat dijelaskan bahwa nilai terendah (minimum) sebesar 0,10 dan tertinggi (maksimum) sebesar 11,06. Adapun rata-rata nilai perusahaan adalah 2,0479 dan standar deviasi 1,93721. Uji normalitas digunakan untuk mengetahui apakah residual yang diteliti berdistribusi normal atau tidak. Hal ini terlihat dari titik yang menyebar di sekitar grafik normal. Hal ini terlihat dari titik-titik yang menyebar disekitar garis diagonal dan penyebarannya mengikuti garis diagonal. Hasil uji multikolinearitas dapat dilihat pada tabel 2 dibawah ini: Tabel 2.
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