Analisa Fundamental Makro, Fundamental Mikro, Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Terhadap Nilai Perusahaan Dengan Opini Audit Sebagai Variabel Moderasi Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia

Sofinatus Solikhah
Hwihanus Hwihanus

Jurnal Riset Ekonomi dan Akuntansi
Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI

This academic study aims to investigate the influence of macro fundamental analysis, micro fundamental analysis, ownership structure, financial performance, and capital structure on firm value, with audit opinion as a moderating variable. The sample population consists of 5 transportation companies listed on the Indonesian Stock Exchange (IDX) over a 6-year period. The research employs a quantitative approach, utilizing secondary data in the form of company financial information. Data analysis is conducted using the SmartPLS application. The findings demonstrate that the examined variables have both positive and negative effects on firm value, although some of these effects are statistically insignificant. From a theoretical perspective, this study contributes to the understanding of how various firm-specific and external factors, as well as the moderating role of audit opinion, shape the value of transportation companies in the Indonesian market. The results provide insights that can inform managerial decision-making and strategic planning within the industry.