ARTICLE
TITLE

PEMODERASI OPINI AUDIT DALAM PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

SUMMARY

The purpose of this study is to examine the moderation of audit opinion in the effect of liquidity, leverage, cash flow, profitability, and size of a company on the value of an infrastructure sector company listed on the stock exchange in 2014-2019. The population in this study were 75 infrastructure, utility and transportation companies listed on the stock exchange in 2014-2019. With purposive sampling, the research sample becomes 14 companies with the following criteria: companies listed on the stock exchange in the 2014-2019 period, infrastructure, transportation and utility companies that publish complete and audited financial statements every 2014 -2019, the recording of the financial statements of utility and transportation infrastructure companies in rupiah currency, the company's financial statements must be in a profit position in the 2014-2019 period. This research method used a quantitative approach and classical assumption test and multiple linear regression. The result is a partially positive effect of leverage, profitability, and the size of a company on the value of a company, while liabilities and cash flow have no effect on the value of a company. Simultaneously, liquidity, cash flow, leverage, profitability, and the size of a company have a positive effect on the value of a company. It was also found that the audit opinion had no additional effect on the effect of liabilities, leverage, cash flow, profitability, and firm size on the value of a company.

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