Determinants of Company Value in the Health Sector in 2020-2023
Financial performance, audit opinion, and audit quality of a company can provide information about the condition of the company. The fairness status of financial statements can reveal audit opinions, competent auditors can measure audit quality, and fundamental analysis can reveal financial performa...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Politeknik Negeri Madiun
2025-05-01
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| Series: | Jurnal AKSI (Akuntansi dan Sistem Informasi) |
| Subjects: | |
| Online Access: | https://journal.pnm.ac.id/index.php/aksi/article/view/855 |
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| _version_ | 1849744355448848384 |
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| author | Susilawati Yuniarwati |
| author_facet | Susilawati Yuniarwati |
| author_sort | Susilawati |
| collection | DOAJ |
| description | Financial performance, audit opinion, and audit quality of a company can provide information about the condition of the company. The fairness status of financial statements can reveal audit opinions, competent auditors can measure audit quality, and fundamental analysis can reveal financial performance. The purpose of this study is to determine how organizational value is affected by audit quality, audit opinion, and financial performance. Participants in this study were healthcare companies listed on the Indonesia Stock Exchange between 2020-2023. One of the research sample selection techniques is purposive sampling. Eighteen companies have met the research sample criteria. This study uses a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-tests, and f-tests. The findings show that, between 2020-2023, the value of healthcare companies listed on the Indonesia Stock Exchange is significantly positively affected by ROA and DAR, but not by audit opinions, and audit quality. |
| format | Article |
| id | doaj-art-fd696a6ca4134629a3402bb45a452e84 |
| institution | DOAJ |
| issn | 2528-6145 2541-3198 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | Politeknik Negeri Madiun |
| record_format | Article |
| series | Jurnal AKSI (Akuntansi dan Sistem Informasi) |
| spelling | doaj-art-fd696a6ca4134629a3402bb45a452e842025-08-20T03:19:57ZengPoliteknik Negeri MadiunJurnal AKSI (Akuntansi dan Sistem Informasi)2528-61452541-31982025-05-0110119120010.32486/aksi.v10i1.855857Determinants of Company Value in the Health Sector in 2020-2023Susilawati0Yuniarwati1Universitas TarumanagaraUniversitas TarumanagaraFinancial performance, audit opinion, and audit quality of a company can provide information about the condition of the company. The fairness status of financial statements can reveal audit opinions, competent auditors can measure audit quality, and fundamental analysis can reveal financial performance. The purpose of this study is to determine how organizational value is affected by audit quality, audit opinion, and financial performance. Participants in this study were healthcare companies listed on the Indonesia Stock Exchange between 2020-2023. One of the research sample selection techniques is purposive sampling. Eighteen companies have met the research sample criteria. This study uses a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-tests, and f-tests. The findings show that, between 2020-2023, the value of healthcare companies listed on the Indonesia Stock Exchange is significantly positively affected by ROA and DAR, but not by audit opinions, and audit quality.https://journal.pnm.ac.id/index.php/aksi/article/view/855keywords: opini audit, kualitas audit, roa, dar |
| spellingShingle | Susilawati Yuniarwati Determinants of Company Value in the Health Sector in 2020-2023 Jurnal AKSI (Akuntansi dan Sistem Informasi) keywords: opini audit, kualitas audit, roa, dar |
| title | Determinants of Company Value in the Health Sector in 2020-2023 |
| title_full | Determinants of Company Value in the Health Sector in 2020-2023 |
| title_fullStr | Determinants of Company Value in the Health Sector in 2020-2023 |
| title_full_unstemmed | Determinants of Company Value in the Health Sector in 2020-2023 |
| title_short | Determinants of Company Value in the Health Sector in 2020-2023 |
| title_sort | determinants of company value in the health sector in 2020 2023 |
| topic | keywords: opini audit, kualitas audit, roa, dar |
| url | https://journal.pnm.ac.id/index.php/aksi/article/view/855 |
| work_keys_str_mv | AT susilawati determinantsofcompanyvalueinthehealthsectorin20202023 AT yuniarwati determinantsofcompanyvalueinthehealthsectorin20202023 |