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All Journal Jurnal Ekonomi Trisakti Jurnal Indonesia Sosial Sains
Dzikri, Muhammad Maftuh
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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THE EFFECT OF BOARD CHARACTERISTICS, EARNINGS QUALITY, FIRM SIZE, AND PROFITABILITY ON FIRM VALUE Dzikri, Muhammad Maftuh; Hasnawati Zainal
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i2.22630

Abstract

This study aims to determine the effect of the characteristics of the board of commissioners, Earnings Quality, firm size, and profitability on firm value. The data for this study were collected through the Indonesia Stock Exchange and company websites. A total of 182 samples in this study came from 91 companies, with the research period being 2022-2023. The study results indicate that Firm size has a negative effect on firm value, profitability has a positive effect on firm value, board independence, board size, frequency of board meetings, board age, and earnings quality do not affect firm value.
The Effect of Company Size, Solvency and Profitability on Audit Opinions Related to Going Concern in Energy Subsector Manufacturing Companies Dzikri, Muhammad Maftuh
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i4.1613

Abstract

This study aims to analyze and determine the effect of company size, solvency, and profitability on the issuance of going concern audit opinions. The population of this research includes companies in the energy sub-sector manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2021. Using a purposive sampling method, 50 companies were selected as the sample. Secondary data was collected from the official IDX website and each company's website. Data analysis was conducted using statistical methods to examine the relationship between the variables studied. The findings indicate that company size has a positive and significant influence on going concern audit opinions, suggesting that larger companies are perceived to have stronger business continuity prospects. In contrast, solvency and profitability were found to negatively influence the issuance of going concern audit opinions. High levels of debt and low profitability signal financial instability, thereby increasing the auditors' concerns about the company’s future viability. These results highlight the importance for companies to manage their financial health carefully to avoid receiving adverse audit opinions regarding their going concern status. This research contributes to the literature on audit opinion determinants and provides practical insights for company management, auditors, and stakeholders regarding financial strategy and risk management to sustain business operations.
Co-Authors Hasnawati Zainal