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All Journal JAKBS Jurnal Ilmiah Ekonomi dan Manajemen
Sofyan Helmi Purba
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Economics, Econometrics & Finance Other

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Pengaruh Financial Disstress, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Opini Audit Sebagai Variabel Moderasi Azriel Naufal Firdaus; Sofyan Helmi Purba
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of financial distress and company size on firm value using audit opinion as a moderating variable. The research method used in this study is quantitative. The data used in this study is secondary data obtained from the Indonesia Stock Exchange website for the period 2021 to 2024. The sampling method in this study is purposive sampling using several criteria appropriate to the needs of this study. The sample in this study is 11 property and real estate companies, resulting in a total of 44 observations. Hypothesis testing was conducted using eviews 12. The results of the data analysis conducted in this study partially indicate that financial distress has a negative effect on firm value, and company size has no effect on firm value. The results of the data analysis conducted in this study indicate that simultaneously, financial distress and company size have a significant positive effect on firm value. Meanwhile, the results of the moderating regression analysis (MRA) test in this study indicate that audit opinion cannot moderate the relationship between financial distress and company value, and audit opinion cannot moderate the relationship between company size and company value
Pengaruh Dewan Komisaris, Dewan Direksi, Dan Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi Sri Handayani; Sofyan Helmi Purba
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8817

Abstract

. This study aims to reveal the influence of the board of commissioners, board of directors, and audit committee on financial performance, with audit quality as a moderating variable. This research uses a quantitative method. The population in this study consists of energi sector companies listed on the Indonesia Stock Exchange during 2021–2024. The sampling technique is based on purposive sampling. From a population of 90 companies in the energi sector listed on the Indonesia Stock Exchange, applying the sample selection criteria resulted in 10 companies, producing a total of 40 observations. The statistical tool used in this study is EViews 12, and the analysis technique applied is panel data regression.The results of this study indicate that, simultaneously, the board of commissioners, board of directors, and audit committee have an effect on financial performance. Partial testing shows that the board of commissioners does not affect financial performance, the board of directors does not affect financial performance, while the audit committee does affect financial performance. Furthermore, the results of the moderating regression analysis (MRA) show that audit quality does not moderate the relationship between the board of commissioners and financial performance, but audit quality does moderate the relationship between the board of directors and financial performance, as well as the relationship between the audit committee and financial performance.
Co-Authors Azriel Naufal Firdaus Sri Handayani