PENGARUH PREDIKSI KEBANGKRUTAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP NILAI PERUSAHAAN

Abstract

Increasing of company value is one of the things that companies want to achieve. The company value is believed to be influenced by internal and external factors of the company. The company's internal factors can be caused by various things, one of which is the company's financial condition. This study aims to examine whether the company's internal factors such as bankruptcy prediction, profitability and audit opinion can affect firm value. The research was conducted on mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period, with a total sample of 160 companies after an assessment with certain criteria. The analysis in this study used descriptive statistics, while testing the hypothesis using multiple linear regression. Multiple linear regression is used to determine whether there is an influence of the independent variable, namely bankruptcy prediction, ROA, ROE and Audit Opinion on the dependent variable, namely firm value. The test results of this study indicate that the bankruptcy prediction variable has a significant effect on firm value, while the profitability variable and audit opinion have no significant effect on firm value.

 

Keyword: bankruptcy prediction, roa, roe, audit opinion, company value