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Chatarina Chastika Dewi Lidwina
Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Struktur Modal, Opini Audit, Dan Manajemen Laba Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Kontrol Chatarina Chastika Dewi Lidwina; Erika Astriani Aprilia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5146

Abstract

This study aims to test and analyze the effects of capital structure, audit opinions, and earnings management on firm value, with profitability as a control variable, in companies in the basic materials sector for the period 2020-2024. This is a quantitative study using secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange (BEI) for the period 2020-2024. The population in this study consists of 113 companies, and the sampling technique used the purposive sampling method, the result for sample is 27 companies. The data analysis tools used were Microsoft Excel and Eviews software version 12. The results of the study indicate that (1) The independent variable capital structure, proxied by Debt to Equity Ratio (DER), has a partial effect on firm value. (2) The independent variable audit opinion, proxied by a dummy, has no partial effect on firm value. (3) The independent variable earnings management, proxied by DA, has no partial effect on firm value. (4) The control variable profitability, proxied by Return On Asset (ROA) has no partial effect on firm value
Co-Authors Erika Astriani Aprilia